Deductibility of donations to specified national funds now qualifies for full income-tax deduction, subject to CSR exclusions. Amendments add Swachh Bharat Kosh and the Clean Ganga Fund (for resident donors) and the National Fund for Control of Drug Abuse to the list of funds qualifying for hundred per cent deduction for donations, provided such sums are not amounts spent by the assessee pursuant to Corporate Social Responsibility under the Companies Act; the insertions specify temporal applicability for the new sub-clauses and preserve the existing deduction framework for specified national funds.