Deduction for charitable donations: tax relief at the average rate for qualifying donations, with specific exclusions and establishment requirements.

Section 88 is amended to permit a deduction from income-tax equal to the tax at the average rate on sums paid in the previous year as donations to the National Defence Fund, to other funds or institutions to which the section applies, or to Government or local authorities for charitable purposes; the relief applies to qualifying recipients and is measured by the income-tax calculated at the average rate.

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