Section 4 - Amendment of sections 10 and 80G of Act 43 of 1961 - The Taxation And Other Laws (Relaxation Of Certain Provisions) Ordinance, 2020

CHAPTER III AMENDMENT TO THE INCOME-TAX ACT, 1961 Amendment of sections 10 and 80G of Act 43 of 1961. 4. In the Income-tax Act, 1961, with effect from the 1st day of April, 2020,‑ (i) in section 10, in clause (23C), in sub-clause (i), after the word Fund , the words and brackets or the Prime Minister s Citizen Assistance and Relief in Emergency Situations Fund (PM CARES FUND) shall be inserted; (ii) in section 80G, in sub-section (2), in clause (a), in sub-clause (ilia), after the word Fund , the words and brackets or the Prime Minister s Citizen Assistance and Relief in Emergency Situations Fund (PM CARES FUND) shall be inserted.