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| Section No | 35AC | 35CCA | 35CCC | 35CCD |
| Expenses Covered | Eligible Projects | Rural Development Programs | Agriculture Extension project | Skill Development Project |
| Examples | Development of Drinking Water,School building etc | National Fund for Rural Development, National Urban Poverty Eradication Fund | Training and Education of Farmers | Vocational Training Institutes |
| Donation Covered | Donations to Schemes specified by Central Govt | Donations only above 2 funds covered | N.A | Not Covered |
| Expenses hy Assessee | For Companies Only | Not Covered | Allowed for all assessees who fulfill prescribed conditons | For Companies Only,All expenses covered except land or building |
| Amount of Deduction | 100% | 100% | 150% | 150% |
