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        F. Acts / Amendment Acts

        Section 29 - Amendment of section 80-G

        Finance (No. 2) Act, 1998
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Charitable deduction eligibility expanded to include National Sports Fund and National Cultural Fund, broadening allowable donations. The amendment inserts new sub-clauses to include the National Sports Fund and the National Cultural Fund as eligible recipients for section 80G deductions, effective 1 April 1999, and omits language in subsection (5) clause (1) that referred to clauses previously numbered as clause (22) or clause (22A).
                          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.

                                Charitable deduction eligibility expanded to include National Sports Fund and National Cultural Fund, broadening allowable donations.

                                The amendment inserts new sub-clauses to include the National Sports Fund and the National Cultural Fund as eligible recipients for section 80G deductions, effective 1 April 1999, and omits language in subsection (5) clause (1) that referred to clauses previously numbered as clause (22) or clause (22A).


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