JKNP & ASSOCIATES

   CHAPTER III 

AMENDMENT TO THE INCOME-TAX ACT, 1961

4. In the Income-tax Act, 1961, with effect from the 1St day of April, 2020,-

(i) in section 10, in clause (23C), in sub-clause (i), after the word "Fund", the words and brackets "or the Prime Minister's Citizen Assistance and Relief in Emergency Situations Fund (PM CARES FUND)" shall be inserted; 

(ii) in section 80G, in sub-section (2), in clause (a), in sub-clause (iiia), after the word "Fund", the words and brackets "or the Prime Minister's Citizen Assistance and Relief in Emergency Situations Fund (PM CARES FUND)" shall be inserted.