Amendment of section 80G

Section 22 of the Finance Act, 2015 deals with amendment of section 80G. 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;

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".

Section 22, The Finance Act, 2015 (Act 20 of 2015).