Charitable contribution deductions disallowed for cash donations under section 80GGB, requiring non-cash contributions for tax relief effective April 1, 2014. Amendment inserts a proviso into section 80GGB prohibiting tax deductions for any sum contributed by way of cash, creating a method-based eligibility condition that requires non-cash modes of contribution for deduction entitlement.
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Provisions expressly mentioned in the judgment/order text.
Charitable contribution deductions disallowed for cash donations under section 80GGB, requiring non-cash contributions for tax relief effective April 1, 2014.
Amendment inserts a proviso into section 80GGB prohibiting tax deductions for any sum contributed by way of cash, creating a method-based eligibility condition that requires non-cash modes of contribution for deduction entitlement.
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