# The Finance Act, 1965, Section 9: Amendment of section 88

- Act: The Finance Act, 1965 (Act 15 of 1965)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1965/section/9/

## Text

Amendment of section 88 9. In section 88 of the Income-tax Act,— (a)after sub-section (5), the following sub-sections shall be, and shall be deemed to have been, inserted with effect from the 1st day of April, 1964, namely :— '(5A) In this section, "charitable purpose" does not include any purpose the whole or substantially the whole of which is of a religious nature. (5B) Nothing contained in sub-section (5A) shall affect the benefit conferred by sub-section (1) in respect of any sums paid before the 1st day of April, 1964, by way of donations referred to in clause (ii) or clause (iii) of that sub-section.'; (b) in sub-section (6), for the words, brackets and figure "in sub-section (5)", the words, brackets, figures and letter "in sub-section (5) or sub-section (5A)" shall be, and shall be deemed to have been, substituted with effect from the 1st day of April, 1964. [Finance (No. 2) Act, 1965] © Copyright. Taxmann Publications Pvt. Ltd.

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