Charitable donation deduction extended to Jawaharlal Nehru Memorial Fund; proviso amended to include both listed funds. Amendment inserts clause (ia) into section 88(1) to include donations to the Jawaharlal Nehru Memorial Fund as deductible under that subsection, referencing the Fund's Deed of Declaration of Trust adopted by the National Committee. It also replaces the words referring to the National Defence Fund in section 88(3)'s second proviso with a reference to any fund in clause (i) or clause (ia) of sub-section (1), thereby applying the proviso's terms to the newly included Fund.
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Charitable donation deduction extended to Jawaharlal Nehru Memorial Fund; proviso amended to include both listed funds.
Amendment inserts clause (ia) into section 88(1) to include donations to the Jawaharlal Nehru Memorial Fund as deductible under that subsection, referencing the Fund's Deed of Declaration of Trust adopted by the National Committee. It also replaces the words referring to the National Defence Fund in section 88(3)'s second proviso with a reference to any fund in clause (i) or clause (ia) of sub-section (1), thereby applying the proviso's terms to the newly included Fund.
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