# The Finance Act, 1990, Section 19: Amendment of section 80GGA

- Act: The Finance Act, 1990 (Act 12 of 1990)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1990/section/19/

## Text

Amendment of section 80GGA 19. In section 80GGA of the Income-tax Act, in sub-section (2), with effect from the 1st day of April, 1991,— (i) in clause (c), after the words "natural resources", at both the places where they occur, the words "or of afforestation" shall be inserted; (ii) after clause (c), the following clause shall be inserted, namely: — "(cc) any sum paid by the assessee in the previous year to such fund for afforestation as is notified by the Central Government under clause (b) of sub-section (1) of section 35CCB;". [Finance Act, 1990] © Copyright. Taxmann Publications Pvt. Ltd.

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