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of <h1>Amendment Expands Section 80G Deductions to Include Blood Councils, Medical Relief, and Armed Forces Welfare Funds</h1> Section 80G of the Income-tax Act was amended by the Finance (No. 2) Act, 1996, effective April 1, 1997. The amendment introduced new sub-clauses to expand eligible deductions. Sub-clause (iiiha) includes donations to the National or State Blood Transfusion Councils, which focus on blood bank services. Sub-clause (iiihb) pertains to funds set up by State Governments for medical relief for the poor. Sub-clause (iiihc) covers donations to welfare funds established by the armed forces for the benefit of their members and dependents. These additions aim to broaden the scope of charitable contributions eligible for tax deductions.
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