Section 26 - Amendment of section 80G - Finance (No. 2) Act, 1991

26. Amendment of section 80G. In section 80G of the Income-tax Act,- (a) in sub-section (1), in clause (i), after the words, brackets, figures and letters sub-clause (iiiaa) , the words, brackets, figures and letters or in sub-clause (iiiab) shall be inserted; (b) in sub-section (2), in clause (a), (i) after sub-clause (iiiaa), the following sub-clause shall be inserted, namely:- (iiiab) the Africa (Public Contributions-India) Fund; or ; (ii) after sub-clause (iiic), the following sub-clause shall be inserted, with effect from the 1st day of April, 1992, namely:- (iiid) the Rajiv Gandhi Foundation, the deed of decla- ration in respect whereof was registered at New Delhi on the 21st day of June, 1991; or ; (c) in sub-section (5), after clause (v), the following clause shall be inserted, with effect from the 1st day of October, 1991, namely:- (vi) in relation to donations made after the 31st day of March, 1992, the institution or fund is for the time being approved by the Commissioner in accordance with the rules made in this behalf: Provided that any approval shall have effect for such assessment year or years, not exceeding three assessment years, as may be specified in the approval. .