Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Income-tax Act Section 80GGA Amended: Deductions for Afforestation Payments Added, Effective April 1, 1991.</h1> Section 80GGA of the Income-tax Act has been amended, effective April 1, 1991. In sub-section (2), clause (c) now includes the words 'or of afforestation' after 'natural resources.' Additionally, a new clause (cc) has been added, allowing deductions for sums paid by the assessee in the previous year to a government-notified fund for afforestation, as specified under clause (b) of sub-section (1) of section 35CCB.