Section 19 - Amendment of section 80GGA - Finance Act, 1990

19. Amendment of section 80GGA In section 80GGA of the Income-tax Act, in sub-section (2), with effect from the 1st day of April, 1991, - (i) in clause (c), after the words natural resources , at both the places where they occur, the words or of afforestation shall be inserted; (ii) after clause (c), the following clause shall be inserted, namely :- (cc) any sum paid by the assessee in the previous year to such fund for afforestation as is notified by the Central Government under clause (b) of sub-section (1) of section 35CCB;