Section 35CCA(b)

(b) to an association or institution, which has as its object the training of persons for implementing programmes o f rural development; 3[or] 4[(c) to a rural development fund set up and notified by the Central Government in this 5[behalf; or] 6[(d) to the National Urban Poverty Eradication Fund set up and notified by the Central Government in this behalf,] the assesse e shall, subject to the provisions of sub -section ( 2), be allowed a deduction of the amount of such expenditure incurred during the previous year.] 7[(2) The deduction under clause ( a) of sub -section ( 1) shall not be allowed in respect of expenditure by way of payment of any sum to any association or institution referred to in the said clause unless the assessee furnishes a certificate from such association or institution to the effect that -