Section 271K

What section 271K does, and where it sits. This library holds no authority that turns on it.

No authority in this library turns on Section 271K. That is a statement about this library and not about the law: it means no judgment, circular or instruction held here decides a point under it. What the provision does is explained below. If you are looking for a decision on it, say so through the search box — a provision people search for and we hold nothing on is the most useful thing we can be told.

Explained in this library

What section 271k does, in plain English, before you read what the courts made of it.

80G approval, and what a donor actually gets

If I donate to an 80G-approved charity, how much of it do I actually get back?

s.35: every limb is at 100 per cent now, and the donor keeps the deduction when the approval is withdrawn

I donated to an institution approved under s.35(1)(ii) and the department has reopened my assessment because the approval was cancelled with retrospective effect. Is the deduction gone?