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<h1>Income-tax Act Section 80G Amended: New Provisions for Charitable Institutions and Government-Approved Associations Explained</h1> Section 80G of the Income-tax Act is amended effective April 1, 1974. In sub-section (5), clause (i) now includes the addition of 'or clause (23)' after 'or clause (22A).' In clause (v), the phrase 'or is an institution approved by the Central Government for the purposes of clause (23) of section 10' is added after 'or affiliated to any University established by law.' A new Explanation 4 is inserted, stating that associations approved by the Central Government under clause (23) of section 10 are considered institutions established in India for charitable purposes.