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of <h1>Union Budget 2023-24: Amendments to Section 80G Remove Certain Funds from Donation Deduction Eligibility Starting April 2024.</h1> The Union Budget 2023-24 and Finance Bill, 2023 propose amendments to Section 80G of the Income Tax Act, which outlines the procedure for granting approval to institutions and funds eligible for donation deductions. Specifically, the proposal aims to remove sub-clauses (ii), (iiic), and (iiid) of clause (a) of sub-section (2) of Section 80G, which currently include funds named after individuals. This change will be effective from April 1, 2024, impacting the assessment year 2024-25 and subsequent years.
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