Section 5 - Amendment of section 88 - Direct Taxes (Amendment) Act, 1964

5. Amendment of section 88. In section 88 of the Income-tax Act, (a) in sub-section (1), after clause (i), the following clause shall be inserted, namely: (ia) as donations to the Jawaharlal Nehru Memorial Fund referred to in the Deed of Declaration of Trust adopted by the National Committee at its meeting held on the 17th day of August, 1964; ; (b) in sub-section (3), in the second proviso, for the words to the National Defence Fund set up by the Central Government , the words, brackets, figures and letter to any fund referred to in clause (i) or clause (ia) of sub-section (1) shall be substituted.