Section 9 - Amendment of Section 88 - Finance (No. 2) Act, 1965

9. Amendment of Section 88 In section 88 of the Income-tax Act, - (a) after sub-section (5), the following sub-sections shall be, and shall be deemed to have been, inserted with effect from the 1st day of April, 1964, namely :- (5A) In this section, charitable purpose does not include any purpose the whole or substantially the whole of which is of a religious nature. (5B) Nothing contained in sub-section (5A) shall affect the benefit conferred by sub-section (1), in respect of any sums paid before the 1st day of April, 1964, by way of donations referred to in clause (ii) or clause (iii) of that sub-section. ; (b) in sub-section (6), for the words, brackets and figure in sub-section (5) , the words, brackets, figures and letter in sub-section (5) or sub-section (5A) shall be, and shall be deemed to have been, substituted with effect from the 1st day of April, 1964.