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        F. Acts / Amendment Acts

        Section 18 - Amendment of section 80GGC.

        Finance Act, 2013
        Part I
        Income-tax

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        Income-tax amendment: no deduction for cash contributions to eligible entities, effective April 1, 2014, under law. A proviso has been inserted into section 80GGC of the Income-tax Act providing that no deduction shall be allowed in respect of any sum contributed by way of cash, thereby imposing a non-cash requirement on otherwise deductible contributions.
                        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.

                            Income-tax amendment: no deduction for cash contributions to eligible entities, effective April 1, 2014, under law.

                            A proviso has been inserted into section 80GGC of the Income-tax Act providing that no deduction shall be allowed in respect of any sum contributed by way of cash, thereby imposing a non-cash requirement on otherwise deductible contributions.


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