Section 23 - Amendment of Section 80G - Finance Act, 1997

23. Amendment of Section 80G In section 80G of the Income-tax Act with effect from the 1st day of April, 1998, - (a) in sub-section (1), in clause (i), after the word, brackets, figures and letters sub-clause (iiihe) , the words, brackets, figures and letters or sub-clause (iiihf) shall be inserted; (b) in sub-section (2), in clause (a), after sub-clause (iiihe), the following sub-clause shall be inserted, namely :- (iiihf) the Chief Minister s Relief Fund or the Lieutenant Governor s Relief Fund in respect of any State or Union territory, as the case may be : Provided that such Fund is - (a) the only Fund of its kind established in the State or the Union territory, as the case may be; (b) under the overall control of the Chief Secretary or the Department of Finance of the State or the Union territory, as the case may be; (c) administered in such manner as may be specified by the State Government or the Lieutenant Governor, as the case may be; or .