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    <title>Amendment of Section 80G</title>
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    <description>Amendment to Section 80G adds a cross-reference to clause (23) in subsection (5) by altering clauses (i) and (v) and inserts an Explanation deeming any association approved by the Central Government for the purposes of that clause to be an institution, and further deeming such approved associations or institutions to be institutions established in India for a charitable purpose, thereby bringing them within the scope of Section 80G relief.</description>
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      <description>Amendment to Section 80G adds a cross-reference to clause (23) in subsection (5) by altering clauses (i) and (v) and inserts an Explanation deeming any association approved by the Central Government for the purposes of that clause to be an institution, and further deeming such approved associations or institutions to be institutions established in India for a charitable purpose, thereby bringing them within the scope of Section 80G relief.</description>
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