Charitable donation deduction rule removes approval time-limit and deems prior approvals to preserve donor deductibility. The amendment omits the proviso to clause (vi) of sub section (5) of section 80G, removing the time limit on Commissioner approvals, and inserts a deeming clause that treats institutions or funds approved for the 2007-08 year as established for charitable purposes and approved under clause (vi) for 2008-09, notwithstanding the proviso to the definition of charitable purpose; the deeming provision has retrospective effect from 1 April 2009 and the amendment takes effect from 1 October 2009.