Deeming rule for religious expenditure preserves 80G eligibility despite limited religious spending and adds technology development fund.

Amendment to section 80G adds the Fund for Technology Development and Application to the list of qualifying funds and inserts a deeming provision that treats an institution or fund which incurs a limited proportion of its income on religious expenditure in a previous year as an institution or fund to which section 80G applies, thereby preserving its eligibility despite incidental religious spending.

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