Amendment of Section 80-G

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..... be substituted with effect from the 1st day of April, 1971, namely : Explanation 2 : For the removal of doubts, it is hereby declared that a deduction to which the assessee is entitled in respect of any donation made to an institution or fund to which sub-section (5) applies shall not be denied merely on either or both of the following grounds, namely :- (i) that, subsequent to the donation, any .....

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