# The Finance Act, 1967, Section 26: Amendment of section 88

- Act: The Finance Act, 1967 (Act 20 of 1967)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1967/section/26/

## Text

Amendment of section 88 26. In section 88 of the Income-tax Act,— (a) in sub-section (1), after clause (ia), the following clause shall be inserted, namely:— "(ib) as donations to the Prime Minister's Drought Relief Fund;"; (b) in sub-section (3), in the third proviso, after the word, brackets, figure and letter "clause (ia)". the words, brackets figure and letter "or clause (ib)" shall be inserted. [Finance (No. 2) Act, 1967] © Copyright. Taxmann Publications Pvt. Ltd.

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