Section 26 - Amendment of Section 88 - Finance (No. 2) Act, 1967

26. Amendment of Section 88 In section 88 of the Income-tax Act, - (a) in sub-section (1), after clause (ia), the following clause shall be inserted, namely :- (ib) as donations to the Prime Ministers Drought Relief Fund; ; (b) in sub-section (3), in the third proviso, after the word, brackets, figure and letter clause (ia) , the words, brackets, figure and letter or clause (ib) shall be inserted.