Charitable donation deduction expanded to cover Gujarat earthquake relief contributions subject to specified eligibility and reporting conditions. Section 80G was amended to permit deductions for contributions to Gujarat earthquake relief by inserting a sub-clause recognising a State fund and a clause allowing deductions for sums paid to qualifying trusts, institutions or funds. A new sub-section conditions eligibility on approval under the relevant clause, maintenance of separate accounts for relief, application of donations exclusively for Gujarat earthquake relief by the utilisation deadline, transfer of unutilised amounts to the Prime Minister's National Relief Fund, and submission of prescribed accounts to the authority by the reporting date.
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Provisions expressly mentioned in the judgment/order text.
Charitable donation deduction expanded to cover Gujarat earthquake relief contributions subject to specified eligibility and reporting conditions.
Section 80G was amended to permit deductions for contributions to Gujarat earthquake relief by inserting a sub-clause recognising a State fund and a clause allowing deductions for sums paid to qualifying trusts, institutions or funds. A new sub-section conditions eligibility on approval under the relevant clause, maintenance of separate accounts for relief, application of donations exclusively for Gujarat earthquake relief by the utilisation deadline, transfer of unutilised amounts to the Prime Minister's National Relief Fund, and submission of prescribed accounts to the authority by the reporting date.
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