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          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.

          <h1>Charitable donation eligibility expanded to include specified funds and conditional Commissioner approval for limited multi-year recognition.</h1> Amendments insert sub-clauses adding the Africa (Public Contributions-India) Fund and the Rajiv Gandhi Foundation to the list of eligible funds, and introduce a Commissioner approval mechanism requiring that institutions or funds receiving donations after the specified cutoff be approved under rules, with any approval effective for up to three assessment years.

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