Section 19 - Amendment of section 80G - Taxation Laws (Amendment) Act, 1970

19. Amendment of section 80G. In section 80G of the Income-tax Act, in sub-section (4), for the proviso, the following proviso shall be, and shall be deemed to have been, substituted with effect from the 1st day of April, 1968, namely:- Provided that where such aggregate includes any donations referred to in clause (b) of sub-section (2) and such aggregate exceeds the limit of two hundred thousand rupees specified in this sub-section. then such limit shall be raised to cover that portion of the donations aforesaid which is equal to the difference between such aggregate and the said limit, so, however, that the limit so raised shall not exceed ten per cent. of the assessee s gross total income as reduced as aforesaid, or five hundred thousand rupees, whichever is less. .