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of <h1>Donations to Foreign Trusts Not Eligible for Deductions u/s 80G of the Income Tax Act.</h1> The text discusses whether donations to foreign trusts qualify for deductions under Section 80G of the Income Tax Act. Section 80G allows deductions for donations made to certain funds and charitable institutions. However, the eligibility for deductions is typically restricted to donations made to entities within the country. Therefore, donations to foreign trusts do not qualify for deductions under this section, as the provision is intended to encourage philanthropy within the national boundaries.
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