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    <title>Amendment of section 80GGA.</title>
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    <description>A new provision disallows deduction for donations under the charitable donation provision for scientific research and rural development in respect of any sum exceeding the prescribed threshold unless such sum is paid by a non-cash mode; the rule is effective from the stated commencement date and applies to the relevant assessment year and subsequent years.</description>
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      <description>A new provision disallows deduction for donations under the charitable donation provision for scientific research and rural development in respect of any sum exceeding the prescribed threshold unless such sum is paid by a non-cash mode; the rule is effective from the stated commencement date and applies to the relevant assessment year and subsequent years.</description>
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