Amendment to Section 80G adds an additional sub-clause cross-reference, broadening the clause references for charitable deductions. The amendment inserts the words 'or in sub-clause (iiib)' after 'or in sub-clause (iiiab)' in sub-section (1), clause (i) of section 80G, thereby adding an additional cross-reference within the provision governing charitable-deduction eligibility and making that textual modification operative from the commencement date provided in the enactment.
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.
Amendment to Section 80G adds an additional sub-clause cross-reference, broadening the clause references for charitable deductions.
The amendment inserts the words "or in sub-clause (iiib)" after "or in sub-clause (iiiab)" in sub-section (1), clause (i) of section 80G, thereby adding an additional cross-reference within the provision governing charitable-deduction eligibility and making that textual modification operative from the commencement date provided in the enactment.
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