Deduction limit increase under Section 80G raises threshold and removes proviso, altering eligible charitable deductions. Amendment increases the deduction limit under Section 80G and omits the proviso to sub section (4), substituting the prior monetary ceiling with a higher ... Summary
Deduction limit increase under Section 80G raises threshold and removes proviso, altering eligible charitable deductions.
Amendment increases the deduction limit under Section 80G and omits the proviso to sub section (4), substituting the prior monetary ceiling with a higher ceiling effective 1 April 1978, thereby expanding the maximum deductible amount and removing the proviso-based constraint on entitlement under that provision.
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