Section13
The Finance Act, 1993

Amendment of section 80G

In force Act 38 of 1993 As on 09 Oct 2026

Act 38 of 1993 Ministry Finance

Section 13 of the Finance Act, 1993 deals with amendment of section 80G. 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;

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]

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Section 13, The Finance Act, 1993 (Act 38 of 1993).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Questions about Section 13

What does Section 13 of the Finance Act deal with?

Section 13 of the Finance Act is headed "Amendment of section 80G". 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;

How do I find court cases under Section 13 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 1993 13, section 13 Finance Act 1993, section 13 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 13 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 80G (Deduction in respect of donations to certain funds, charitable institutions, etc), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 1993 as Act 38 of 1993. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.