(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: -
