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        F. Acts / Amendment Acts

        Section 20 - Amendment of Section 80N

        Finance (No. 2) Act, 1971
        Chapter III
        INCOME-TAX

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        Eligibility expansion for charitable contributions: residents (non-company) qualify and approval authority shifts to the Board. Amendment expands eligibility for the Section 80N deduction to resident persons other than companies and substitutes the Board as the approving authority; applications must be made to the Board before the 1st day of October of the relevant assessment year, and agreements approved by the Central Government before 1 April 1972 need not obtain fresh Board approval while pending applications are transferred to the Board for disposal.
                          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.

                                Eligibility expansion for charitable contributions: residents (non-company) qualify and approval authority shifts to the Board.

                                Amendment expands eligibility for the Section 80N deduction to resident persons other than companies and substitutes the Board as the approving authority; applications must be made to the Board before the 1st day of October of the relevant assessment year, and agreements approved by the Central Government before 1 April 1972 need not obtain fresh Board approval while pending applications are transferred to the Board for disposal.


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