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    <title>Deduction of tax at source from salaries under section 192 of the Income-tax Act, 1961--Donations made to Chief Minister&#039;s Earthquake Relief Fund, Maharashtra--Instruction regarding deduction under section 80G of the Income-tax Act, 1961</title>
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    <description>Drawing and Disbursing Officers may allow 100% deduction under section 80G for donations to the Chief Minister&#039;s Earthquake Relief Fund if satisfied as to amount and receipt; no upper ceiling applies though donations below a specified minimum are ineligible. Employers remitting payroll collections as lump sums must supply the Fund with a donor-identifying list counter-signed by the Fund and issue employee certificates detailing deductions and remittance particulars. A statutory amendment is pending and the instruction applies to donations made in the referenced financial year.</description>
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      <description>Drawing and Disbursing Officers may allow 100% deduction under section 80G for donations to the Chief Minister&#039;s Earthquake Relief Fund if satisfied as to amount and receipt; no upper ceiling applies though donations below a specified minimum are ineligible. Employers remitting payroll collections as lump sums must supply the Fund with a donor-identifying list counter-signed by the Fund and issue employee certificates detailing deductions and remittance particulars. A statutory amendment is pending and the instruction applies to donations made in the referenced financial year.</description>
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