Charitable donation eligibility expanded: notification-based institutional recognition and mandatory transfer of unutilised donations to relief fund. Amendments alter institutional eligibility for donation deductions by including housing and urban planning authorities and substituting cross-references with a Central Government notification regime to specify institutions established in India. Transitional provisions extend and change deadlines for utilisation and require transfer of unutilised donations to the national relief fund within the revised timeline; the Explanation is replaced to deem certain government notified sports associations as charitable institutions.
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Provisions expressly mentioned in the judgment/order text.
Charitable donation eligibility expanded: notification-based institutional recognition and mandatory transfer of unutilised donations to relief fund.
Amendments alter institutional eligibility for donation deductions by including housing and urban planning authorities and substituting cross-references with a Central Government notification regime to specify institutions established in India. Transitional provisions extend and change deadlines for utilisation and require transfer of unutilised donations to the national relief fund within the revised timeline; the Explanation is replaced to deem certain government notified sports associations as charitable institutions.
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