Renewal of exemption certificates under section 80G of Income Tax Act, 1961.

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....l of the exemption certificates under section 80G of I.T.Act, 1961, for a period exceeding one year in suitable cases, subject to the overall limit of three years 2. Explanation 2 to Section 80G lays down that the deduction to which an assessee is entitled in respect of any donation made to an institution or fund to which subsection (5) of Section 80G applies shall not be denied merely on either ....