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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Act 1972 amends Section 80G of Income-tax Act to expand tax deduction applicability from April 1, 1973.</h1> Section 80G of the Income-tax Act is amended by the Finance Act, 1972, effective from April 1, 1973. In Explanation 2, below sub-section (5), clause (i) is revised to replace 'section 11' with 'section 11, section 12 or section 12A.' In clause (ii), 'section 11' is replaced with 'section 11 or section 12.' These changes expand the references to include additional sections, potentially affecting the applicability of tax deductions under this provision.
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