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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Bill 2015: 100% Tax Deduction for Donations to Select Government Funds, Excludes CSR Spends.</h1> Clause 21 of the Finance Bill, 2015 proposes amendments to section 80G of the Income-tax Act, allowing a 100% deduction for donations to specific government-established funds. These include the Swachh Bharat Kosh and Clean Ganga Fund, excluding sums spent on Corporate Social Responsibility under section 135 of the Companies Act, 2013. The amendments apply retrospectively from April 1, 2015, for the 2015-16 assessment year and onwards. Additionally, donations to the National Fund for Control of Drug Abuse will also qualify for a 100% deduction, effective April 1, 2016, applicable to the 2016-17 assessment year and beyond.
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