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of <h1>Section 80G Amended: Indira Gandhi Memorial Trust Donations Now Tax Deductible Without Limits from Assessment Year 1985-86 Onwards.</h1> The Finance Act has amended section 80G of the Income-tax Act, 1961, to include donations to the Indira Gandhi Memorial Trust as eligible for deductions, aligning them with donations to other nationally important funds. This amendment, effective from April 1, 1985, applies to the assessment year 1985-86 and onwards, allowing deductions without any ceiling on donation amounts. Donations made before February 21, 1985, are also eligible for deduction, provided other conditions are met. Officers are instructed to be informed of these changes.
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