Section 80GGA(2)(c) in The Income Tax Act, 1961

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Union of India - Subsection

Section 80GGA(2)(c) in The Income Tax Act, 1961

(c)[ ] [Inserted by Act 14 of 1982, Section 17 (w.e.f. 1.7.1982).][any sum paid by the assessee in any previous year ending on or before the 31st day of March, 2002] [ Substituted by Act 20 of 2002, Section 31, for " any sum paid by the assessee in the previous year" (w.e.f. 1.4.2003).][to an association or institution, which has as its object the undertaking of any programme of conservation of natural resources ] [Inserted by Act 14 of 1982, Section 17 (w.e.f. 1.7.1982).][or of afforestation] [ Inserted by Act 12 of 1990, Section 19 (w.e.f. 1.4.1991).][, to be used for carrying out any programme of conservation of natural resources or of afforestation approved for the purposes of section 35-CCB: [Inserted by Act 14 of 1982, Section 17 (w.e.f. 1.7.1982).]

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Union of India - Subsection

Section 80GGA(2)(c) in The Income Tax Act, 1961