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The Tax Publishers[80G. Deduction in respect of donations to certain funds, charitable institutions, etc.
[(1) In computing the total income of an assessee, there shall be deducted in accordance with and subject to the provisions of this section,
[(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 [sub-clause (i) or in] [sub-clause (iiia) [or in sub-clause (iiiaa)] [or in sub-clause (iiiab)] [or in sub-clause (iiib)] [or in sub-clause (iiie)] [or in sub-clause (iiif)] [or in sub-clause (iiig)] [or in sub-clause (iiiga)] or [in sub-clause (iiih) or] [sub-clause] (iiiha) or sub-clause (iiihb) or sub-clause (iiihc) [or sub-clause (iiihd)] [or sub-clause (iiihe)] [or sub-clause (iiihf)] [or sub-clause (iiihg) or sub-clause (iiihh)] or] in] [or sub-clause (iiihi)] [or sub-clause (iiihj) or] [sub-clause (iiihk) or sub-clause (iiihl) or] [sub-clause (iiihm) or] sub-clause (vii) of clause (a) [or in clause (c)] [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]
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