Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Proviso to section 80GGC (effective April 1, 2014) bars deductions for cash donations; only non-cash contributions allowed</h1> A proviso inserted into section 80GGC of the Income-tax Act, effective 1 April 2014, disallows any deduction under that section for sums contributed by way of cash. The amendment therefore permits deductions only for contributions not made in cash, with the proviso taking effect from the specified date.
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