Section 35CCD of ITA, 1961 : Section 35Ccd: Expenditure On Skill Development Project
ITA, 1961
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Explanation using Example
Imagine XYZ Pvt. Ltd. is a company that specializes in software development. The company decides to invest in a skill development project that has been notified by the Central Board of Direct Taxes (CBDT) as eligible under Section 35CCD of the Income-tax Act, 1961. The project aims to train underprivileged youth in coding and software development to enhance their employment opportunities.
In the financial year 2022-2023, XYZ Pvt. Ltd. incurs an expenditure of IN...
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