# The Finance Act, 1983, Section 23: Amendment of section 80 GGA

- Act: The Finance Act, 1983 (Act 11 of 1983)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1983/section/23/

## Text

Amendment of section 80 GGA. 23. In section 80GGA of the Income-tax Act, in sub-section (2),— (a) in clause (b), for the proviso, the following proviso shall be substituted, namely: — "Provided that the assessee furnishes the certificate referred to in sub-section (2) or, as the case may be, sub-section (2A) of section 35CCA from such association or institution."; (b) after clause (c), the following clause shall be inserted, namely: — "(d) any sum paid by the assessee in the previous year to a rural development fund set up and notified by the Central Government for the purposes of clause (c) of sub-section (1) of section 35CCA.". [Finance Act, 1983] © Copyright. Taxmann Publications Pvt. Ltd.

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