Amendment of section 80G.

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..... with effect from the 1st day of April, 2025; (b) in sub-section (5), with effect from the 1st day of October, 2024, (I) in the first proviso, (i) in clause (iii), for the words whichever is earlier; , the words whichever is earlier; or shall be substituted; (ii) in clause (iv), (a) the words in any other case, shall be omitted; (b) in sub-clause (B), the portion beginning with the words and where .....

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..... iso, the following proviso shall be inserted, namely: Provided also that the order under sub-clause (b) of clause (ii) of the second proviso shall be passed in such form and manner as may be prescribed, before expiry of the period of six months from the end of the quarter in which the application was received: . - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulation .....

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