VittSphere ONE Calculators Blog CA Prabhakar Kumar · FCA · ICAI 560762
Case law › Section 35(2AA)

Section 35(2AA)

What section 35(2AA) does, and where it sits. This library holds no authority that turns on it.

No authority in this library turns on Section 35(2AA). That is a statement about this library and not about the law: it means no judgment, circular or instruction held here decides a point under it. What the provision does is explained below. If you are looking for a decision on it, say so through the search box — a provision people search for and we hold nothing on is the most useful thing we can be told.

Explained in this library

What section 35(2aa) does, in plain English, before you read what the courts made of it.

s.35: every limb is at 100 per cent now, and the donor keeps the deduction when the approval is withdrawn

I donated to an institution approved under s.35(1)(ii) and the department has reopened my assessment because the approval was cancelled with retrospective effect. Is the deduction gone?