{"act":{"id":"finance-act-1993","short_title":"The Finance Act, 1993","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 1993-1994.","act_number":"38","act_year":1993,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":43,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-1993/"},"unit":"section","section":{"number":"13","heading":"Amendment of section 80G","text":"Amendment of section 80G. 13. In section 80G of the income-tax Act,— (1) in sub-section (1),in clause (i),— (a) after the words; brackets figures and letters \"or in sub-clause (iiiab)\",the words, brackets; figures arid letter \"or in subclause (iiie)\" shall be inserted; (b) after the words, brackets .figures and letter \"or in sub-clause (iiie)\" [as inserted by sub-clause (a) of this clause], the words, brackets figures and letter \"or in sub-clause (iiif)\" shall be inserted with effect from the lst day of April, 1994; (2) in sub-section (2), in clause (a),— (a) after sub-clause (iiid), the following; sub-clause shall, be inserted, namely:— \"(iiie) the National Foundation for Communal Harmony: or\"; (b) after sub-clause (iiie), [as inserted by sub-clause (a) of this clause], the following sub-clause shall be inserted with effect from the 1st day of April, 1994, namely:— \"(iiif) a University or any educational institution of national eminence as may.be approved by the prescribed authority in this behalf; or\"; (3) in sub-section (5), in clause (vi), in the proviso, for the words \"three assessment years\", the words \"five assessment years\" shall be substituted. [Finance Act, 1993] © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 80G.</b></p><p><b>13.</b> In section 80G of the income-tax Act,—</p><p>(<i>1</i>) in sub-section (<i>1</i>),in clause (<i>i</i>),—</p><p>(<i>a</i>) after the words; brackets figures and letters \"or in sub-clause <i>(iiiab)\",</i>the words, brackets; figures arid letter \"or in subclause (<i>iiie</i>)\" shall be inserted;</p><p>(<i>b</i>) after the words, brackets .figures and letter \"or in sub-clause (<i>iiie</i>)\" [as inserted by sub-clause (a) of this clause], the words, brackets figures and letter \"or in sub-clause <i>(iiif)\"</i> shall be inserted with effect from the lst day of April, 1994;</p><p><i>(2)</i> in sub-section (2), in clause (<i>a</i>),—</p><p>(<i>a</i>) after sub-clause (<i>iiid),</i> the following; sub-clause shall, be inserted, namely:—</p><p><i> \"(iiie)</i> the National Foundation for Communal Harmony:</p><p>or\";</p><p>(<i>b</i>) after sub-clause <i>(iiie),</i> [as inserted by sub-clause (<i>a</i>) of this clause], the following sub-clause shall be inserted with effect from the 1st day of April, 1994, namely:—</p><p>\"(<i>iiif</i>) a University or any educational institution of national eminence as may.be approved by the prescribed authority in this behalf; or\";</p><p>(<i>3</i>) in sub-section (<i>5</i>), in clause <i>(vi),</i> in the proviso, for the words \"three assessment years\", the words \"five assessment years\" shall be substituted.</p><p>[Finance Act, 1993]</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":192,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-1993/section/13/","note":null,"source_note":"Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}