Donation deduction restriction now requires non-cash payment for contributions exceeding the statutory cash threshold. The amendment adds a proviso to section 80GGA disallowing deduction under the section for any sum exceeding ten thousand rupees unless such sum is paid by a mode other than cash, thereby making non-cash payment a precondition for claiming deductions on amounts above that threshold.
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Donation deduction restriction now requires non-cash payment for contributions exceeding the statutory cash threshold.
The amendment adds a proviso to section 80GGA disallowing deduction under the section for any sum exceeding ten thousand rupees unless such sum is paid by a mode other than cash, thereby making non-cash payment a precondition for claiming deductions on amounts above that threshold.
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