Amendment of section 80G.

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....I) after the words, brackets, figures and letters "sub-clause (iiihl) or", as so inserted, the words, brackets, figures and letters "sub-clause (iiihm) or" shall be inserted with effect from the 1st day of April, 2016; (B) in sub-section (2), in clause (a),- (I) after sub-clause (iiihj), the following sub-clauses shall be inserted, namely:- "(iiihk) the Swachh Bharat Kosh, set up by the Central....

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....come-tax Act relating to deduction in respect of donations to certain funds, charitable institutions, etc. Under the existing provisions of the aforesaid section, an assessee is allowed a deduction from his total income in respect of donations made by him to certain funds and charitable institutions. The deduction is allowed at the rate of hundred per cent. of the amount of donations made to cert....

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....e Central Government, other than the sum spent by such assessee in pursuance of Corporate Social Responsibility under sub-section (5) of section 135 of the Companies Act, 2013. These amendments will take effect retrospectively from 1st April, 2015 and will, accordingly, apply in relation to the assessment year 2015-16 and subsequent years. It is further proposed to amend sub-section (1) and sub-....