Charitable deduction expansion: inclusion of PM CARES Fund now treated as eligible for tax exemption and donation deduction benefits. Amendment adds the Prime Minister's Citizen Assistance and Relief in Emergency Situations Fund (PM CARES FUND) to the Income-tax Act, 1961 provisions so that donations to that Fund are treated like recognised relief funds for exemption under section 10 clause (23C)(i) and for deduction under section 80G sub-section (2)(a)(ilia); the amendment is effective from the first day of April, 2020 under the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020.