# The Finance Act, 2013, Section 17: Amendment of section 80GGB

- Act: The Finance Act, 2013
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2013/section/17/

## Text

Amendment of section 80GGB. 17. In section 80GGB of the Income-tax Act, before the Explanation, the following proviso shall be inserted with effect from the 1st day of April, 2014, namely:— "Provided that no deduction shall be allowed under this section in respect of any sum contributed by way of cash.". © Copyright. Taxmann Publications Pvt. Ltd.

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