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    <title>Amendment of section 88</title>
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    <description>Amendment inserts clause (ia) into section 88(1) to include donations to the Jawaharlal Nehru Memorial Fund as deductible under that subsection, referencing the Fund&#039;s Deed of Declaration of Trust adopted by the National Committee. It also replaces the words referring to the National Defence Fund in section 88(3)&#039;s second proviso with a reference to any fund in clause (i) or clause (ia) of sub-section (1), thereby applying the proviso&#039;s terms to the newly included Fund.</description>
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