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of <h1>Income-tax Act Section 80G Amended: New Clauses Added for Tech Fund and Religious Activity Eligibility.</h1> Section 80G of the Income-tax Act is amended effective April 1, 2000. In sub-section (1), clause (i), the phrase 'or sub-clause (iiihi)' is added. In sub-section (2), clause (a), after sub-clause (iiihh), a new sub-clause '(iiihi)' is inserted, referring to the Fund for Technology Development and Application set up by the Central Government. Additionally, a new sub-section (5B) is introduced, stating that institutions or funds spending up to five percent of their total income on religious activities in a previous year are eligible under this section.
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