# The Finance Act, 2012, Section 29: Amendment of section 80GGA

- Act: The Finance Act, 2012
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2012/section/29/

## Text

Amendment of section 80GGA. 29. In section 80GGA of the Income-tax Act, after sub-section (2), the following sub-section shall be inserted with effect from the 1st day of April, 2013, namely:— "(2A) No deduction shall be allowed under this section in respect of any sum exceeding ten thousand rupees unless such sum is paid by any mode other than cash.". © Copyright. Taxmann Publications Pvt. Ltd.

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