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of <h1>Taxpayers Can Claim Deductions for Donations to National Urban Poverty Eradication Fund Under Section 80GGA Amendment</h1> In the Finance Act of 1995, an amendment to Section 80GGA of the Income-tax Act was made. Effective from April 1, 1996, a new clause (e) was added to sub-section (2). This clause allows taxpayers to claim deductions for any sum paid in the previous year to the National Urban Poverty Eradication Fund, which is established and notified by the Central Government. This amendment aligns with the purposes outlined in clause (d) of sub-section (1) of section 35CCA.
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