Charitable donation deduction: inclusion of the Prime Minister's National Relief Fund as eligible for deduction under tax law. The amendment inserts sub-clause (iii-a) into clause (a) of sub-section (2) of section 80G of the Income-tax Act, 1961, expressly including the Prime Minister's National Relief Fund among funds whose contributions qualify for deduction under the section, thereby expanding the list of entities eligible for the section 80G deduction regime.
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 donation deduction: inclusion of the Prime Minister's National Relief Fund as eligible for deduction under tax law.
The amendment inserts sub-clause (iii-a) into clause (a) of sub-section (2) of section 80G of the Income-tax Act, 1961, expressly including the Prime Minister's National Relief Fund among funds whose contributions qualify for deduction under the section, thereby expanding the list of entities eligible for the section 80G deduction regime.
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