# The Finance Act, 1993, Section 13: Amendment of section 80G

- Act: The Finance Act, 1993 (Act 38 of 1993)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1993/section/13/

## Text

Amendment of section 80G. 13. In section 80G of the income-tax Act,— (1) in sub-section (1),in clause (i),— (a) after the words; brackets figures and letters "or in sub-clause (iiiab)",the words, brackets; figures arid letter "or in subclause (iiie)" shall be inserted; (b) after the words, brackets .figures and letter "or in sub-clause (iiie)" [as inserted by sub-clause (a) of this clause], the words, brackets figures and letter "or in sub-clause (iiif)" shall be inserted with effect from the lst day of April, 1994; (2) in sub-section (2), in clause (a),— (a) after sub-clause (iiid), the following; sub-clause shall, be inserted, namely:— "(iiie) the National Foundation for Communal Harmony: or"; (b) after sub-clause (iiie), [as inserted by sub-clause (a) of this clause], the following sub-clause shall be inserted with effect from the 1st day of April, 1994, namely:— "(iiif) a University or any educational institution of national eminence as may.be approved by the prescribed authority in this behalf; or"; (3) in sub-section (5), in clause (vi), in the proviso, for the words "three assessment years", the words "five assessment years" shall be substituted. [Finance Act, 1993] © Copyright. Taxmann Publications Pvt. Ltd.

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