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of <h1>Tax Deductions Expanded: Donations to Jawaharlal Nehru Memorial Fund Now Eligible Under Section 88 Income-tax Act Amendment</h1> The amendment modifies section 88 of the Income-tax Act by inserting a new clause (ia) allowing tax deductions for donations to the Jawaharlal Nehru Memorial Fund, established through a Trust Deed on August 17, 1964. The amendment also updates the proviso in subsection (3) to expand tax deduction provisions for specified funds, broadening the scope of eligible charitable contributions for tax purposes.
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