Deduction Denied for Donations in Kind to PM's Relief Fund u/s 80G; Only Cash, Cheque, or Draft Allowed.

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....Deduction u/s 80G - The assessee could not claim deduction under section 80G of the Act in respect of donations by way of clothes sent to the Prime Minister's Relief fund for Gujarat Earthquake relief the same being in kind and not in cash, cheque or draft. - HC....