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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income-tax Act 1961 amended: Sections 10 & 80G now include PM CARES FUND for tax exemption.</h1> The amendment to the Income-tax Act, 1961, effective from April 1, 2020, involves changes to sections 10 and 80G. In section 10, clause (23C), sub-clause (i), the words 'or the Prime Minister's Citizen Assistance and Relief in Emergency Situations Fund (PM CARES FUND)' are added after 'Fund.' Similarly, in section 80G, sub-section (2), clause (a), sub-clause (ilia), the same addition is made. These amendments recognize contributions to the PM CARES FUND for tax exemption purposes.
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