Amendment of section 45

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....y" shall be substituted; (b) for clauses (a), (b), (c), (d) and (da), the following clauses shall be substituted, namely :- "(a) a company in which the public are substantially interested; (b) any company to an Indian company in a scheme of amalgamation;"; (c) ^1[****] (d) ^2[****]'.     ************** NOTES:- ....

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....Explanation 2 .- For the removal of doubts, it is hereby declared that the exemption admissible under clause (e) in relation to gifts made by an institution or fund referred to in that clause shall not be denied merely on either or both of the following grounds, namely :- (i) that, subsequent to the gift, the institution or fund has become ineligible to the deduction under section 80F of ....