Deduction of tax at source from salaries under section 192 of the Income-tax Act, 1961--Donations made to Chief Minister's Earthquake Relief Fund, Maharashtra--Instruction regarding deduction under section 80G of the Income-tax Act, 1961

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ns made to Chief Minister's Earthquake Relief Fund, Maharashtra--Instruction regarding deduction under section 80G of the Income-tax Act, 1961 Circular No. 678 Dated 10/2/1994 In the wake of the unfortunate earthquake which caused widespread devastation in certain areas of Maharashtra in the month of September, 1993, the Government of India has issued a Press Note informing the general .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the evidence of its receipt by the fund. 4. In cases where the employees of an organisation make donations to the aforesaid fund(s) through their employers, that is, by deduction from their pay through the pay bill, it is quite possible that the amounts so deducted would be sent in lump sum to the fund and the fund would issue only one receipt for the same to the employer. In such cases the emp .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d in paras 1 and 2 above. It may, however, be noted that no deduction will be allowed if the sum donated is less than Rs. 250. 6. Necessary amendment to section 80G of the Income-tax Act will be made shortly. Meanwhile, the DDOs can allow deduction in respect of donations made during the current financial year (1993-94) to the fund mentioned in paras 1 and 2 above. 7. Copies of this circular w .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X