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<h1>Finance Bill 2012 amends Section 80GGA: Donations over 10,000 must be non-cash for tax deductions.</h1> Clause 28 of the Finance Bill, 2012, proposes an amendment to section 80GGA of the Income-tax Act, which relates to deductions for donations towards scientific research or rural development. The amendment introduces sub-section (2A), stipulating that no deduction will be allowed for donations exceeding ten thousand rupees unless the payment is made through a non-cash mode. This change is effective from April 1, 2013, and applies to the assessment year 2013-2014 onwards.