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        F. Acts / Amendment Acts

        Section 23 - Amendment of Section 80G

        Finance Act, 1997
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Relief fund eligibility: Chief Minister's and Lieutenant Governor's Relief Funds added as qualifying donors subject to specified state control conditions. The amendment adds the Chief Minister's Relief Fund or the Lieutenant Governor's Relief Fund as qualifying public relief funds for donation deduction, and requires that such a fund be the only fund of its kind in the State or Union territory, be under the overall control of the Chief Secretary or the Department of Finance, and be administered in the manner specified by the State Government or the Lieutenant Governor.
                          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.

                                Relief fund eligibility: Chief Minister's and Lieutenant Governor's Relief Funds added as qualifying donors subject to specified state control conditions.

                                The amendment adds the Chief Minister's Relief Fund or the Lieutenant Governor's Relief Fund as qualifying public relief funds for donation deduction, and requires that such a fund be the only fund of its kind in the State or Union territory, be under the overall control of the Chief Secretary or the Department of Finance, and be administered in the manner specified by the State Government or the Lieutenant Governor.


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