India - Income Tax Act 2010 - Saarc

S. 80G I.T. ACT, 1961 1.40496[(i) in a case where the aggregate of the sums specified in sub-section (2)includes any sum or sums of the nature specified in 97 [sub-clause (i)or in] 98 [sub-clause (iiia) 99 [or in sub-clause (iiiaa) 1 [or in sub-clause(iiiab)] 2 [or in sub-clause (iiie)] 3 [or in sub-clause (iiif)] 4 [or in subclause(iiig)] 5 [or in sub-clause (iiiga)] or 6 [sub-clause (iiih) or] 7 [subclause(iiiha) or sub-clause (iiihb) or sub-clause (iiihc) 8 [or sub-clause(iiihd)] 9 [or sub-clause (iiihe)] 10 [or sub-clause (iiihf)] 11 [or sub-clause(iiihg) or sub-clause (iiihh)] 12 [or sub-clause (iiihi)] 13 [or sub-clause(iiihj)] or] in] sub-clause (vii) of clause (a) 14 [or in clause (c)] 15 [or inclause (d)] thereof, an amount equal to the whole of the sum or, as thecase may be, sums of such nature plus fifty per cent of the balance ofsuch aggregate; and](ii) in any other case, an amount equal to fifty per cent of the aggregateof the sums specified in sub-section (2).](2) The sums referred to in sub-section (1) shall be the following, namely :—(a) any sums paid 16 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 ofDeclaration of Trust adopted by the National Committee at itsmeeting held on the 17th day of August, 1964; or(iii) the Prime Minister’s Drought Relief Fund; or17[(iiia) the Prime Minister’s National Relief Fund; or]96. Substituted by the Finance Act, 1985, w.e.f. 1-4-1986.97. Inserted by the Income-tax (Amendment) Act, 1999, w.e.f. 1-4-2000.98. Restored to its original expression by the Direct Tax Laws (Amendment) Act, 1989, w.e.f.1-4-1989. Earlier, this was substituted by the Direct Tax Laws (Amendment) Act, 1987 witheffect from the same date.99. Inserted by the Income-tax (Amendment) Act, 1989, w.e.f. 24-1-1989.1. Inserted by the Finance (No. 2) Act, 1991, w.e.f. 1-4-1991.2. Inserted by the Finance Act, 1993, w.e.f. 1-4-1993.3. Inserted, ibid., w.e.f. 1-4-1994.4. Inserted by the Finance Act, 1994, w.e.f. 1-4-1994.5. Inserted by the Taxation Laws (Amendment) Act, 2001, w.r.e.f. 3-2-2001.6. Inserted by the Finance Act, 1995, w.e.f. 1-4-1996.7. Inserted by the Finance (No. 2) Act, 1996, w.e.f. 1-4-1997.8. Inserted by the Income-tax (Amendment) Act, 1996, w.e.f. 14-11-1996.9. Inserted by the Income-tax (Amendment) Act, 1997, w.e.f. 1-4-1997.10. Inserted by the Finance Act, 1997, w.e.f. 1-4-1998.11. Inserted by the Finance (No. 2) Act, 1998, w.e.f. 1-4-1999.12. Inserted by the Finance Act, 1999, w.e.f. 1-4-2000.13. Inserted by the Finance Act, 2001, w.e.f. 1-4-2002.14. Inserted by the Finance Act, 2000, w.e.f. 1-4-2001.15. Inserted by the Taxation Laws (Amendment) Act, 2001, w.r.e.f. 3-2-2001.16. For the meaning of the expression “any sums paid”, see Taxmann’s Direct Taxes Manual,Vol. 3.17. Inserted by the Income-tax (Amendment) Act, 1976, w.r.e.f. 9-9-1975.