Legal Document View

Unlock Advanced Research with PRISMAI

Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 31] [Section 80G(2)] [Section 80G] [Entire Act]

Union of India - Subsection

Section 80G(2)(a) in The Income Tax Act, 1961

(a)any sums paid by the assessee in the previous year as donations to-
(i)the National Defence Fund set up by the Central Government; or
(ii)the Jawaharlal Nehru Memorial Fund referred to in the Deed of Declaration of Trust adopted by the National Committee at its meeting held on the 17th day of August, 1964; or
(iii)the Prime Minister's Drought Relief Fund; or
(iiia)[ the Prime Minister's National Relief Fund; or] [ Inserted by Act 1 of 1976, Section 2 (w.r.e.f. 9.9.1975).]
(iiiaa)[ the Prime Minister's Armenia Earthquake Relief Fund; or] [ Inserted by Act 11 of 1989, Section 3 (w.e.f. 24.1.1989).]
(iiiab)[ the Africa (Public Contributions-India) Fund; or] [ Inserted by Act 49 of 1991, Section 26 (w.e.f. 1.4.1991).]
(iiib)[ the National Children's Fund; or] [ Inserted by Act 14 of 1982, Section 15 (w.e.f. 1.4.1983).]
(iiic)[ the Indira Gandhi Memorial Trust, the deed of declaration in respect whereof was registered at New Delhi on the 21st day of February, 1985; or] [ Inserted by Act 32 of 1985 Section 18 (w.e.f. 1.4.1985).]
(iiid)[ the Rajiv Gandhi Foundation, the deed of declaration in respect whereof was registered at New Delhi on the 21st day of June, 1991; or] [ Inserted by Act 49 of 1991 Section 26 (w.e.f. 1.4.1992).]
(iiie)[ the National Foundation for Communal Harmony; or] [ Inserted by Act 38 of 1993, Section 13 (w.e.f. 1.4.1994).]
(iiif)[ a University or any educational institution of national eminence as may be approved by the prescribed authority in this behalf; or] [ Inserted by Act 38 of 1993, Section 13 (w.e.f. 1.4.1993).]
(iiig)[ the Maharashtra Chief Minister's Relief Fund during the period beginning on the 1st day of October, 1993 and ending on the 6th day of October, 1993 or to the Chief Minister's Earthquake Relief Fund, Maharashtra; or] [ Inserted by Act 32 of 1994, Section 24 (w.e.f. 1.4.1994).]
(iiiga)[ any fund set up by the State Government of Gujarat exclusively for providing relief to the victims of earthquake in Gujarat; or] [ Inserted by Act 4 of 2001, Section 6 (w.r.e.f. 3.2.2001).]
(iiih)[ any Zila Saksharta Samiti constituted in any district under the chairmanship of the Collector of that district for the purposes of improvement of primary education in villages and towns in such district and for literacy and post-literacy activities. [ Inserted by Act 22 of 1995, Section 16 (w.e.f. 1.4.1996).]