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          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.

          <h1>Charitable donation deduction expanded to include contributions to Prime Minister's Drought Relief Fund, altering eligible donations.</h1> The amendment adds clause (ib) to Section 88 to treat donations to the Prime Minister's Drought Relief Fund as qualifying for the income-tax deduction and amends the third proviso of sub-section (3) to include clause (ib), bringing such donations within the same proviso-based qualifications that apply to other specified donation categories.

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