Charitable donation deductions extended to specified national funds including Swachh Bharat and Clean Ganga, excluding CSR contributions. The amendment inserts new sub-clauses in section 80G recognising the Swachh Bharat Kosh and the Clean Ganga Fund as qualifying recipients for deduction while excluding sums given in pursuance of Corporate Social Responsibility under section 135(5) of the Companies Act, 2013; a further sub-clause adding the National Fund for Control of Drug Abuse is made effective from the first day of April, 2016.
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Provisions expressly mentioned in the judgment/order text.
Charitable donation deductions extended to specified national funds including Swachh Bharat and Clean Ganga, excluding CSR contributions.
The amendment inserts new sub-clauses in section 80G recognising the Swachh Bharat Kosh and the Clean Ganga Fund as qualifying recipients for deduction while excluding sums given in pursuance of Corporate Social Responsibility under section 135(5) of the Companies Act, 2013; a further sub-clause adding the National Fund for Control of Drug Abuse is made effective from the first day of April, 2016.
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