Section 80C beneficiary expansion: subscriptions may be made in the name of an individual or specified girl child under schemes. Amendment modifies clause (viii) to allow subscriptions 'in the name of any person specified in sub section (4)', and adds clause (ba) specifying that, for clause (viii), qualifying subscriptions may be made in the name of the individual, any girl child of that individual, or any girl child for whom the individual is legal guardian, if the scheme so specifies.
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.
Section 80C beneficiary expansion: subscriptions may be made in the name of an individual or specified girl child under schemes.
Amendment modifies clause (viii) to allow subscriptions "in the name of any person specified in sub section (4)", and adds clause (ba) specifying that, for clause (viii), qualifying subscriptions may be made in the name of the individual, any girl child of that individual, or any girl child for whom the individual is legal guardian, if the scheme so specifies.
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