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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Donation deduction restriction: cash donations above the statutory threshold disallowed unless paid by a non-cash mode.</h1> Amendment disallows deduction for donations exceeding the specified threshold unless the donation is paid by a mode other than cash, conditioning deduction eligibility on non-cash payment and thereby imposing a payment-mode requirement for qualifying charitable contributions.

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