Amendment of section 40A

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..... housand rupees" 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 in .....

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..... wed in respect of any sum paid by the assessee as an employer towards the setting up or formation of, or as contribution to, any fund, 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 c .....

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..... isions of this Act, be deducted in computing the income referred to in section 28 of the assessee of the previous year in which such expenditure 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, soci .....

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