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of <h1>Income-tax Act Section 80G Amended: New Provisions for Donations to Relief Funds Effective April 1, 1998.</h1> Section 80G of the Income-tax Act is amended effective April 1, 1998, to include additional provisions. In sub-section (1), clause (i), the phrase 'or sub-clause (iiihf)' is added after 'sub-clause (iiihe)'. In sub-section (2), clause (a), a new sub-clause (iiihf) is introduced, which pertains to donations made to the Chief Minister's Relief Fund or the Lieutenant Governor's Relief Fund for any State or Union territory. These funds must be the sole fund of their kind in the respective area, controlled by the Chief Secretary or Finance Department, and administered as specified by the State Government or Lieutenant Governor.
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