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          <h1>Amendment to Section 88: 'Charitable Purpose' Excludes Religious Activities; Pre-1964 Donations Unaffected.</h1> Section 88 of the Income-tax Act has been amended to include two new sub-sections, effective from April 1, 1964. Sub-section (5A) specifies that 'charitable purpose' excludes purposes primarily of a religious nature. Sub-section (5B) clarifies that this exclusion does not impact benefits for donations made before April 1, 1964, as referenced in sub-section (1). Additionally, sub-section (6) has been updated to reference both sub-section (5) and the newly inserted sub-section (5A). These amendments are part of the Finance (No. 2) Act, 1965.

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