Deduction for contributions now covers subscriptions made in the name of a girl child or legal guardian specified girl beneficiary. The amendment permits subscriptions made 'in the name of' a girl child or a girl child for whom the individual is legal guardian to qualify for deductions under the provision for specified deductions, by revising the subscription wording and inserting an explicit category of eligible persons; applicability is contingent on the scheme specifying such eligibility and the amendment is given retrospective effect to apply to the relevant assessment years and subsequent years.
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Provisions expressly mentioned in the judgment/order text.
Deduction for contributions now covers subscriptions made in the name of a girl child or legal guardian specified girl beneficiary.
The amendment permits subscriptions made "in the name of" a girl child or a girl child for whom the individual is legal guardian to qualify for deductions under the provision for specified deductions, by revising the subscription wording and inserting an explicit category of eligible persons; applicability is contingent on the scheme specifying such eligibility and the amendment is given retrospective effect to apply to the relevant assessment years and subsequent years.
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