Amendment of section 80G
Section 26 of the Finance Act, 1996 deals with amendment of section 80G. Amendment of section 80G. 26. In section 80G of the Income-tax Act, with effect from the 1st day of April, 1997,— (a) in sub-section (1), in clause (i), after the words, brackets, figures and letter "sub-clause (iiih) or", the words, brackets, figures anu letters "sub-clause (iiiha) or sub-clause (i
Amendment of section 80G.
26. In section 80G of the Income-tax Act, with effect from the 1st day of April, 1997,—
(a) in sub-section (1), in clause (i), after the words, brackets, figures and letter "sub-clause (iiih) or", the words, brackets, figures anu letters "sub-clause (iiiha) or sub-clause (iiihb) or sub-clause (iiihc) or" shall be inserted;
(b) in sub-section (2), in clause (a), after sub-clause (iiib) the following subclauses shall be inserted, namely:—
'(iiiha) the National Blood Transfusion Council or to any State Blood Transfusion Council which has its sole object the control, supervision, regulation or encouragement in India of the services related. to operation and requirements of blood banks.
Explanation.— For the purposes of this sub-clause,—
(a) "National Blood Transfusion Council" means a society registered under the Societies Registration Act, 1860 (21 of 1860) and has an officer not below the rank of an Additional Secretary to the Government of India dealing with the AIDS Control Project as its Chairman, by whatever name called;
(b) "State Blood Transfusion Council" means a society registered, in consultation with the National Blood Transfusion Council, under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of India and has Secretary to the Government of that State dealing with the Department of Health, as its Chairman, by whatever name called; or
(iiihb) any fund set up by a State Government to provide medical relief to the poor; or
(iiihc) the Army Central Welfare Fund or the Indian Naval Benevolent Fund or the Air Force Central Welfare Fund established by the armed forces of the Union for the welfare of the past and present members of such forces or their dependants; or'.
[Finance (No.
2) Act, 1996]
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Section 26, The Finance Act, 1996 (Act 33 of 1996).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 26
What does Section 26 of the Finance Act deal with?
Section 26 of the Finance Act is headed "Amendment of section 80G". Amendment of section 80G. 26. In section 80G of the Income-tax Act, with effect from the 1st day of April, 1997,— (a) in sub-section (1), in clause (i), after the words, brackets, figures and letter "sub-clause (iiih) or", the words, brackets, figures anu letters "sub-clause (iiiha) or sub-clause (i
How do I find court cases under Section 26 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 1996 26, section 26 Finance Act 1996, section 26 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 26 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 1996 as Act 33 of 1996. 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
- First Schedule. First Schedule4964 words
- 2. Income-tax1749 words
- 20. Insertion of new sections 54EA and 54EB1112 words
- 39. Insertion of new section 115JA964 words
- 4. Amendment of section 10695 words
- 34. Amendment of section 88644 words
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.