Section 80-G - Exemption of income of
Chief Minister's Relief Fund or the Lieutenant Governor's Relief Fund
Under the existing provisions of
section 80G, deduction is not allowed in respect of donation made of any sum
exceeding Rs.10,000, if the same is not paid by any mode other than cash.
It is proposed to amend section
80G so as to provide that no deduction shall be allowed under the section 80G
in respect of donation of any sum exceeding two thousand rupees unless such sum
is paid by any mode other than cash.
The amendment will be effective
from 1st April 2018.