Afforestation deduction: contributions to government notified afforestation funds qualify for deduction under section 80GGA. The amendment to section 80GGA inserts 'or of afforestation' after 'natural resources' in subsection (2)(c) and adds clause (cc) permitting deduction for sums paid by the assessee in the previous year to a fund for afforestation notified by the Central Government under the specified provision, thereby qualifying such contributions for deduction under section 80GGA.
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.
Afforestation deduction: contributions to government notified afforestation funds qualify for deduction under section 80GGA.
The amendment to section 80GGA inserts "or of afforestation" after "natural resources" in subsection (2)(c) and adds clause (cc) permitting deduction for sums paid by the assessee in the previous year to a fund for afforestation notified by the Central Government under the specified provision, thereby qualifying such contributions for deduction under section 80GGA.
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