Charitable donation deduction under section 80G expanded to include clause 23AA alongside clause 23C provision The amendment substitutes the reference in clause (i) of sub section (5) of section 80G so that where previously only clause (23C) was referenced, the provision now refers to clause (23AA) or clause (23C), thereby extending the qualifying reference to include clause (23AA); the substitution takes effect on the commencement date fixed by the enactment.
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Provisions expressly mentioned in the judgment/order text.
Charitable donation deduction under section 80G expanded to include clause 23AA alongside clause 23C provision
The amendment substitutes the reference in clause (i) of sub section (5) of section 80G so that where previously only clause (23C) was referenced, the provision now refers to clause (23AA) or clause (23C), thereby extending the qualifying reference to include clause (23AA); the substitution takes effect on the commencement date fixed by the enactment.
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