TypeBare Act JurisdictionCentral Government Enacted2012

Finance Act, 2012, (Central) Section 27

Amendment of Section 80g

Section Text

In section 80G of the Income-tax Act, after sub-section (5C), the following sub-section shall be inserted with effect from the 1st day of April, 2013, namely:--

"(5D) No deduction shall be allowed under this section in respect of donation of any sum exceeding ten thousand rupees unless such sum is paid by any mode other than cash.".