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Section 22 - Amendment of section 80G - FINANCE ACT, 2015Extract Amendment of section 80G 22. In section 80G of the Income-tax Act,- (A) in sub-section (1), in clause (i),- (I) after the words, brackets, figures and letters sub-clause (iiihj) or , the words, brackets, figures and letters sub-clause (iiihk) or sub-clause (iiihl) or shall be inserted; (II) after the words, brackets, figures and letters sub-clause (iiihl) or , as so inserted, the words, brackets, figures and letters sub-clause (iiihm) or shall be inserted with effect from the 1st day of April, 2016; (B) in sub-section (2), in clause (a),- (I) after sub-clause (iiihj), the following sub-clauses shall be inserted, namely:- (iiihk) the Swachh Bharat Kosh, set up by the Central Government, other than the sum spent by the assessee in pursuance of Corporate Social Responsibility under sub-section (5) of section 135 of the Companies Act, 2013 (18 of 2013); or (iiihl) the Clean Ganga Fund, set up by the Central Government, where such assessee is a resident and such sum is other than the sum spent by the assessee in pursuance of Corporate Social Responsibility under sub-section (5) of section 135 of the Companies Act, 2013 (18 of 2013); or ; (II) the following sub-clause shall be inserted with effect from the 1st day of April, 2016, namely:- (iiihm) the National Fund for Control of Drug Abuse constituted under section 7A of the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985) ; or .
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