Charitable donation deductions expanded to include Zila Saksharta Samitis and certain corporations, altering eligible recipients under tax law. The amendment broadens Section 80G's eligible donees by adding Zila Saksharta Samiti-district Collector chaired bodies for primary education and literacy in villages and in towns with population limits-as qualifying recipients effective from April 1, 1996, and by inserting a provision recognizing specified corporations under the income tax corporate exemption category; subsection (4) is amended to include the new clause in the list of eligible sub clauses.