Section 28 - Amendment of section 80G. - Finance Act, 2012

Amendment of section 80G. 028 . In section 80G of the Income-tax Act, after sub-section (5C) , the following sub-section shall be inserted with effect from the 1st day of April, 2013, namely: "(5D) No deduction shall be allowed under this section in respect of donation of any sum exceeding ten thousand rupees unless such sum is paid by any mode other than cash.".