{"act":{"id":"finance-act-2015","short_title":"The Finance Act, 2015","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2015-2016.","act_number":"20","act_year":2015,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":165,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2015/"},"unit":"section","section":{"number":"22","heading":"Amendment of section 80G","text":"Amendment of section 80G. 22. In section 80G of the Income-tax Act,— (A) | in sub-section (1), in clause (i),— (i) | after the words, brackets, figures and letters \"sub-clause (iiihj)or\", the words, brackets, figures and letters \"sub-clause (iiihk)or sub-clause (iiihl)or\" shall be inserted; (ii) | after the words, brackets, figures and letters \"sub-clause (iiihl)or\", as so inserted, the words, brackets, figures and letters \"sub-clause (iiihm)or\" shall be inserted with effect from the 1st day of April, 2016; (B) | in sub-section (2), in clause (a),— (i) | after sub-clause (iiihj), the following sub-clauses shall be inserted, namely:— \"(iiihk) | the Swachh Bharat Kosh, set up by the Central Government, other than the sum spent by the assessee in pursuance of Corporate Social Responsibility under sub-section (5) of section 135 of the Companies Act, 2013 (18 of 2013); or (iiihl) | the Clean Ganga Fund, set up by the Central Government, where such assessee is a resident and such sum is other than the sum spent by the assessee in pursuance of Corporate Social Responsibility under sub-section (5) of section 135 of the Companies Act, 2013 (18 of 2013); or\"; (ii) | the following sub-clause shall be inserted with effect from the 1st day of April, 2016, namely:— \"(iiihm) | the National Fund for Control of Drug Abuse constituted under section 7A of the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985); or\".","html":"<p><b>Amendment of section 80G.</b></p><p><b>22.</b> In section 80G of the Income-tax Act,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>A</i>)</td><td></td><td>in sub-section (1), in clause (<i>i</i>),—</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>after the words, brackets, figures and letters \"sub-clause (<i>iiihj</i>)or\", the words, brackets, figures and letters \"sub-clause (<i>iiihk</i>)or sub-clause (<i>iiihl</i>)or\" shall be inserted;</td></tr><tr><td>(<i>ii</i>)</td><td></td><td>after the words, brackets, figures and letters \"sub-clause (<i>iiihl</i>)or\", as so inserted, the words, brackets, figures and letters \"sub-clause (<i>iiihm</i>)or\" shall be inserted with effect from the 1st day of April, 2016;</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>B</i>)</td><td></td><td>in sub-section (2), in clause (<i>a</i>),—</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>after sub-clause (<i>iiihj</i>)<i>,</i> the following sub-clauses shall be inserted, namely:—</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>\"(<i>iiihk</i>)</td><td></td><td>the Swachh Bharat Kosh, set up by the Central Government, other than the sum spent by the assessee in pursuance of Corporate Social Responsibility under sub-section (5) of section 135 of the Companies Act, 2013 (18 of 2013); or</td></tr><tr><td>(<i>iiihl</i>)</td><td></td><td>the Clean Ganga Fund, set up by the Central Government, where such assessee is a resident and such sum is other than the sum spent by the assessee in pursuance of Corporate Social Responsibility under sub-section (5) of section 135 of the Companies Act, 2013 (18 of 2013); or\";</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>ii</i>)</td><td></td><td>the following sub-clause shall be inserted with effect from the 1st day of April, 2016, namely:—</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>\"(<i>iiihm</i>)</td><td></td><td>the National Fund for Control of Drug Abuse constituted under section 7A of the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985); or\".</td></tr></table></div>","words":235,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2015/section/22/","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."}