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<h1>Section 80G of Income-tax Act amended: Clause (i) now includes '23AA' alongside '23C' from April 1, 1988.</h1> Section 80G of the Income-tax Act has been amended by the Finance Act, 1987. In sub-section (5), clause (i), the phrase 'or clause (23C)' is replaced with 'or clause (23AA) or clause (23C).' This amendment is effective from April 1, 1988.