{"act":{"id":"finance-act-2009","short_title":"The Finance Act, 2009","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2009-2010.","act_number":null,"act_year":2009,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":89,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2009/"},"unit":"section","section":{"number":"33","heading":"Amendment of section 80G","text":"Amendment of section 80G. 33. In section 80G of the Income-tax Act, in sub-section (5),— (a ) in clause (v), the word \"and\" at the end shall be omitted; (b ) in clause (vi), for the words \"made in this behalf\", the words \"made in this behalf; and\" shall be substituted; (c ) in clause (vi), the proviso shall be omitted with effect from the 1st day of October, 2009; (d ) after clause (vi), the following clause shall be in­serted, namely:— \"(vii) where any institution or fund had been approved under clause (vi) for the previous year beginning on the 1st day of April, 2007 and ending on the 31st day of March, 2008, such institution or fund shall, for the purposes of this section and notwithstanding anything contained in the proviso to clause (15) of section 2, be deemed to have been,— (a ) established for charitable purposes for the previous year beginning on the 1st day of April, 2008 and ending on the 31st day of March, 2009; and (b ) approved under the said clause (vi) for the previous year beginning on the 1st day of April, 2008 and ending on the 31st day of March, 2009.\". © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 80G.</b></p><p><b>33.</b> In section 80G of the Income-tax Act, in sub-section (5),—</p><p>(<i>a</i> ) in clause (<i>v</i>), the word \"and\" at the end shall be omitted;</p><p>(<i>b</i> ) in clause (<i>vi</i>), for the words \"made in this behalf\", the words \"made in this behalf; and\" shall be substituted;</p><p>(<i>c</i> ) in clause (<i>vi</i>), the proviso shall be omitted with effect from the 1st day of October, 2009;</p><p>(<i>d</i> ) after clause (<i>vi</i>), the following clause shall be in­serted, namely:—</p><p>\"(<i>vii</i>) where any institution or fund had been approved under clause (<i>vi</i>) for the previous year beginning on the 1st day of April, 2007 and ending on the 31st day of March, 2008, such institution or fund shall, for the purposes of this section and notwithstanding anything contained in the proviso to clause (<i>15</i>) of section 2, be deemed to have been,—</p><p>(<i>a</i> ) established for charitable purposes for the previous year beginning on the 1st day of April, 2008 and ending on the 31st day of March, 2009; and</p><p>(<i>b</i> ) approved under the said clause (<i>vi</i>) for the previous year beginning on the 1st day of April, 2008 and ending on the 31st day of March, 2009.\".</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":207,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2009/section/33/","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."}