Section 13 - Amendment of section 80G - Finance Act, 1993

13. Amendment of section 80G In section 80G of the Income-tax Act, - (1) in sub-section (1), in clause (i), - (a) after the words, brackets, figures and letters or in sub-clause (iiiab) , the words, brackets, figures and letter or in sub-clause (iiie) shall be inserted; (b) after the words, brackets, figures and letter or in sub-clause (iiie) [as inserted by sub-clause (a) of this clause], the words, brackets, figures and letter or in sub-clause (iiif) shall be inserted with effect from the 1st day of April, 1994; (2) in sub-section (2), in clause (a), - (a) after sub-clause (ibid), the following sub-clause shall be inserted, namely :- (iiie) the National Foundation for Communal Harmony; or ; (b) after sub-clause (iiie) [as inserted by sub-clause (a) of this clause], the following sub-clause shall be inserted with effect from the 1st day of April, 1994, namely :- (iiif) a University or any educational institution of national eminence as may be approved by the prescribed authority in this behalf; or ; (3) in sub-section (5), in clause (vi), in the proviso, for the words three assessment years , the words five assessment years shall be substituted.