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of <h1>Section 80G Amendment: New Sub-clauses for Donations to Africa Fund, Rajiv Gandhi Foundation; Approval Validity Updated.</h1> The amendment to section 80G of the Income-tax Act involves several changes. In sub-section (1), clause (i) now includes the addition of 'sub-clause (iiiab).' Sub-section (2), clause (a) introduces sub-clause '(iiiab)' for the Africa (Public Contributions-India) Fund and sub-clause '(iiid)' for the Rajiv Gandhi Foundation, effective April 1, 1992. In sub-section (5), a new clause '(vi)' is added, effective October 1, 1991, stating that donations made after March 31, 1992, must be to institutions approved by the Commissioner, with approvals valid for up to three assessment years.
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