Amendment of section 80G

Section 23 of the Finance Act, 1997 deals with amendment of section 80G. Amendment of section 80G. 23. In section 80G of the Income-tax Act with effect from the 1st day of April, 1998,— (a) in sub-section (1), in clause (i), after the word, brackets, figures and letters "sub-clause (iiihe)", the words, brackets, figures and letters "or sub-clause (iiihf)" shall be insert

Amendment of section 80G.

23. In section 80G of the Income-tax Act with effect from the 1st day of April, 1998,—

(a) in sub-section (1), in clause (i), after the word, brackets, figures and letters "sub-clause (iiihe)", the words, brackets, figures and letters "or sub-clause (iiihf)" shall be inserted;

(b) in sub-section (2), in clause (a), after sub-clause (iiihe), the following sub-clause shall be inserted, namely :—

"(iiihf) the Chief Minister’s Relief Fund or the Lieutenant Governor’s Relief Fund in respect of any State or Union territo­ry, as the case may be :

Provided that such Fund is—

(a) the only Fund of its kind established in the State or the Union territory, as the case may be;

(b) under the overall control of the Chief Secretary or the Department of Finance of the State or the Union territory, as the case may be;

(c) administered in such manner as may be specified by the State Government or the Lieutenant Governor, as the case may be; or".

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Section 23, The Finance Act, 1997.