Deduction eligibility expanded: section 80G now expressly includes the National Trust for welfare of persons with disabilities for contributions. Amendment expands section 80G by inserting a new sub-clause designation in sub-section (1)(i) and by adding the same sub-clause after sub-clause (iiihi) in sub-section (2)(a), thereby expressly including the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities (constituted under the enabling Act) among organisations eligible for the deduction treatment applicable to qualifying donations.
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Provisions expressly mentioned in the judgment/order text.
Deduction eligibility expanded: section 80G now expressly includes the National Trust for welfare of persons with disabilities for contributions.
Amendment expands section 80G by inserting a new sub-clause designation in sub-section (1)(i) and by adding the same sub-clause after sub-clause (iiihi) in sub-section (2)(a), thereby expressly including the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities (constituted under the enabling Act) among organisations eligible for the deduction treatment applicable to qualifying donations.
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