- 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".
