# The Finance Act, 1985, Section 18: Amendment of section 80G

- Act: The Finance Act, 1985 (Act 32 of 1985)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1985/section/18/

## Text

Amendment of section 80G. 18. In section 80G of the Income-tax Act,— (a) in sub-section (I), for clause (i), the following clause shall be substituted with effect from the 1st day of April, 1986, namely:— "(i) in a case where the aggregate of the sums specified in sub-section (2) includes any sum or sums of the nature specified in sub-clause (iiia) or in sub-clause (vii) of clause (a) thereof, an amount equal to the whole of. the sum or, as the case may be, sums of such nature plus fifty per cent. of the balance of such aggregate; and"; (b) in sub-section (2), in clause (a), after sub-clause (iiib), the following sub-clause shall be inserted, namely: — "(iiic) the Indira Gandhi Memorial Trust, the deed of decla-ration in respect whereof was registered at New Delhi oh the 21st day of February, 1985; or". [Finance Act, 1985] © Copyright. Taxmann Publications Pvt. Ltd.

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