Amendment of section 40A

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... shall be substituted; (2) in clause (c), in sub-clause (i), - (i) for the words five thousand rupees , the words seven thousand five hundred rupees shall be substituted; (ii) for the words sixty thousand rupees the words ninety thousand rupees shall be substituted; (iii) after the proviso, the following proviso shall be inserted, namely :- 'Provided further that in relation to any month or pa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... trust, company, association of persons, body of individuals, society registered under the Societies Registration Act, 1860 (21 of 1860) or other institution for any purpose, except where such sum is so paid, for the purposes and to the extent provided by or under clause (iv) or clause (v) of sub-section (1) of section 36 or, as required by or under any other law for the time being in force. (10) N .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nditure is so laid out or expended, as if such expenditure had been laid out or expended by the assessee. (11) Where the assessee has, before the 1st day of March, 1984, paid any sum to any fund, trust, company, association of persons, body of individuals, society or other institution referred to in sub-section (9), then, notwithstanding anything contained in any other law or in any instrument, he .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X