The Tax Publishers

[1][80G. Deduction in respect of donations to certain funds, charitable institutions, etc.

[2][(1) In computing the total income of an assessee, there shall be deducted in accordance with and subject to the provisions of this section,

[3][(i) in a case where the aggregate of the sums specified in sub-section (2) includes any sum or sums of the nature specified in [4][sub-clause (i) or in] [5][sub-clause (iiia) [6][or in sub-clause (iiiaa)] [7][or in sub-clause (iiiab)] [8][or in sub-clause (iiib)] [9][or in sub-clause (iiie)] [10][or in sub-clause (iiif)] [11][or in sub-clause (iiig)] [12][or in sub-clause (iiiga)] or [13][in sub-clause (iiih) or] [14][sub-clause] (iiiha) or sub-clause (iiihb) or sub-clause (iiihc) [15][or sub-clause (iiihd)] [16][or sub-clause (iiihe)] [17][or sub-clause (iiihf)] [18][or sub-clause (iiihg) or sub-clause (iiihh)] or] in] [19][or sub-clause (iiihi)] [20][or sub-clause (iiihj) or] [21][sub-clause (iiihk) or sub-clause (iiihl) or] [22][sub-clause (iiihm) or] sub-clause (vii) of clause (a) [23][or in clause (c)] [24][or in clause (d)] thereof, an amount equal to the whole of the sum or, as the case may be, sums of such nature plus fifty per cent of the balance of such aggregate; and]

SUBSCRIBE TaxPublishers.inSUBSCRIBE FOR FULL CONTENT

TaxPublishers.in

'Kedarnath', 7, Avadh Vihar, Near Nirali Dhani,

Chopasni Road

Jodhpur - 342 008 (Rajasthan) INDIA

Phones : 9785602619 (11 am - 5 pm)

E-Mail : mail@taxpublishers.in / mail.taxpublishers@gmail.com