Section Text
In section 80G of the Income-tax Act, in Explanation 2, below sub-section (5), with effect from the 1st day of April, 1973, -
(a) in clause (i), for the word and figures "section 11", the words, figures and letter "section 11, section 12 or section 12A" shall be substituted;
(b) in clause (ii), for the word and figures "section 11", the words and figures "section 11 or section 12" shall be substituted.