Charitable donation deduction expanded to include contributions to Prime Minister's Drought Relief Fund, altering eligible donations. 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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Charitable donation deduction expanded to include contributions to Prime Minister's Drought Relief Fund, altering eligible donations.
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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