Amendment of Section 80G

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..... in accordance with and subject to the provisions of this section, - (i) in a case where a aggregate of the sums specified in sub-section (2) includes any sum specified in sub-clause (vii) of clause (a) thereof, an amount equal to the whole of such sum plus fifty per cent. of the balance of such aggregate; and (ii) in any other case, an amount equal to fifty per cent. of the aggregate of the sums .....

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..... i) shall be substituted with effect from the 1st day of April, 1977; (d) after Explanation 4, the following Explanation shall be inserted, namely :- Explanation 5 : For the removal of doubts, it is hereby declared that no deduction shall be allowed under this section in respect of any donation unless such donation is of a sum of money. . - statute, statutory provisions legislation, law, enactmen .....

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