Section 18 - Amendment of section 80G - Finance Act, 1985

18. Amendment of section 80G In section 80G of the Income-tax Act, - (a) in sub-section (1), for clause (i), following clause shall be substituted with effect from the 1st day of April, 1986, namely :- (i) in a case where the aggregate of the sums specified in sub-section (2) includes any sum or sums of the nature specified in sub-clause (iiia) or in sub-clause (vii) of clause (a) thereof, an amount equal to the whole of the sum or, as the case may be, sums of such nature plus fifty per cent. of the balance of such aggregate; and ; (b) in sub-section (2), in clause (a), after sub-clause (iiib), the following sub-clause shall be inserted, namely :- (iiic) the Indira Gandhi Memorial Trust, the deed of declaration in respect whereof was registered at New Delhi on the 21st day of February, 1985; or .