{"act":{"id":"finance-act-1997","short_title":"The Finance Act, 1997","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 1997-1998.","act_number":null,"act_year":1997,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":80,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-1997/"},"unit":"section","section":{"number":"23","heading":"Amendment of section 80G","text":"Amendment of section 80G. 23. In section 80G of the Income-tax Act with effect from the 1st day of April, 1998,— (a) in sub-section (1), in clause (i), after the word, brackets, figures and letters \"sub-clause (iiihe)\", the words, brackets, figures and letters \"or sub-clause (iiihf)\" shall be inserted; (b) in sub-section (2), in clause (a), after sub-clause (iiihe), the following sub-clause shall be inserted, namely :— \"(iiihf) the Chief Minister’s Relief Fund or the Lieutenant Governor’s Relief Fund in respect of any State or Union territo­ry, as the case may be : Provided that such Fund is— (a) the only Fund of its kind established in the State or the Union territory, as the case may be; (b) under the overall control of the Chief Secretary or the Department of Finance of the State or the Union territory, as the case may be; (c) administered in such manner as may be specified by the State Government or the Lieutenant Governor, as the case may be; or\". © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 80G.</b></p><p><b>23</b>. In section 80G of the Income-tax Act with effect from the 1st day of April, 1998,—</p><p><span class=\"num\">(a)</span> in sub-section (1), in clause (i), after the word, brackets, figures and letters \"sub-clause (iiihe)\", the words, brackets, figures and letters \"or sub-clause (iiihf)\" shall be inserted;</p><p><span class=\"num\">(b)</span> in sub-section (2), in clause (a), after sub-clause (iiihe), the following sub-clause shall be inserted, namely :—</p><p>\"(iiihf) the Chief Minister’s Relief Fund or the Lieutenant Governor’s Relief Fund in respect of any State or Union territo­ry, as the case may be :</p><p><b> Provided</b> that such Fund is—</p><p><span class=\"num\">(a)</span> the only Fund of its kind established in the State or the Union territory, as the case may be;</p><p><span class=\"num\">(b)</span> under the overall control of the Chief Secretary or the Department of Finance of the State or the Union territory, as the case may be;</p><p><span class=\"num\">(c)</span> administered in such manner as may be specified by the State Government or the Lieutenant Governor, as the case may be; or\".</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":173,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-1997/section/23/","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."}