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[Cites 0, Cited by 0] [Section 2(1)] [Section 2] [Entire Act]

State of Assam - Subsection

Section 2(1)(i) in The Assam Agricultural Income-Tax Rules, 1939

(i)Any sum actually donated for charitable purposes if such donation in aggregate is not more than Rupees five lakhs or ten per-centum of total agricultural income, whichever is less, provided that such sum is actually spent for such purposes in the State of Assam.