Deduction under section 80G expanded to allow specified aggregate donations to be deducted in computing taxable income. Amendment substitutes subsection (1) of section 80G to allow deduction of an amount equal to fifty per cent. of the aggregate of sums specified in subsection (2) when computing total income, and inserts a reference to clause (23C) after clause (23) in subsection (5)(i) to extend that provision's applicability.
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.
Deduction under section 80G expanded to allow specified aggregate donations to be deducted in computing taxable income.
Amendment substitutes subsection (1) of section 80G to allow deduction of an amount equal to fifty per cent. of the aggregate of sums specified in subsection (2) when computing total income, and inserts a reference to clause (23C) after clause (23) in subsection (5)(i) to extend that provision's applicability.
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