# The Finance Act, 2015, Section 22: Amendment of section 80G

- Act: The Finance Act, 2015 (Act 20 of 2015)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2015/section/22/

## Text

Amendment of section 80G. 22. In section 80G of the Income-tax Act,— (A) | in sub-section (1), in clause (i),— (i) | after the words, brackets, figures and letters "sub-clause (iiihj)or", the words, brackets, figures and letters "sub-clause (iiihk)or sub-clause (iiihl)or" shall be inserted; (ii) | after the words, brackets, figures and letters "sub-clause (iiihl)or", as so inserted, the words, brackets, figures and letters "sub-clause (iiihm)or" shall be inserted with effect from the 1st day of April, 2016; (B) | in sub-section (2), in clause (a),— (i) | after sub-clause (iiihj), the following sub-clauses shall be inserted, namely:— "(iiihk) | the Swachh Bharat Kosh, set up by the Central Government, other than the sum spent by the assessee in pursuance of Corporate Social Responsibility under sub-section (5) of section 135 of the Companies Act, 2013 (18 of 2013); or (iiihl) | the Clean Ganga Fund, set up by the Central Government, where such assessee is a resident and such sum is other than the sum spent by the assessee in pursuance of Corporate Social Responsibility under sub-section (5) of section 135 of the Companies Act, 2013 (18 of 2013); or"; (ii) | the following sub-clause shall be inserted with effect from the 1st day of April, 2016, namely:— "(iiihm) | the National Fund for Control of Drug Abuse constituted under section 7A of the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985); or".

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