Clause 28 - Amendment of section 80GGA. - Finance Bill, 2012

Amendment of section 80GGA. 28. In section 80GGA of the Income-tax Act, after sub-section (2), the following sub-section shall be inserted with effect from the 1st day of April, 2013, namely: (2A) No deduction shall be allowed under this section in respect of any sum exceeding ten thousand rupees unless such sum is paid by any mode other than cash. .