Section 12 amendment limits deduction eligibility where accounts are not rendered and extends the compliance filing deadline.

Amendment to section 12, sub section (3) adds that donations referred to clause (d) of sub section (2) of section 80G are excluded where accounts of income and expenditure have not been rendered to the authority prescribed under clause (v) of sub section (5C) in the specified manner; the amendment is effective from 3rd February, 2001 and the compliance deadline in that sub section is extended to 31st March, 2003.

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