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    <title>Swatch Bharat - Tax benefits for Swachh Bharat Kosh and Clean Ganga Fund</title>
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    <description>Donations to Swachh Bharat Kosh and domestic donations to Clean Ganga Fund are proposed to be fully deductible from total income; Corporate Social Responsibility expenditures are expressly excluded from eligibility for that deduction. The income of both funds is proposed to be exempt from income tax under the charitable-fund exemption framework, with the amendments made retrospective to the start of the fiscal year and applicable to the stated assessment year and following years.</description>
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      <description>Donations to Swachh Bharat Kosh and domestic donations to Clean Ganga Fund are proposed to be fully deductible from total income; Corporate Social Responsibility expenditures are expressly excluded from eligibility for that deduction. The income of both funds is proposed to be exempt from income tax under the charitable-fund exemption framework, with the amendments made retrospective to the start of the fiscal year and applicable to the stated assessment year and following years.</description>
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