 bill no 20 of 1_ the income-tax (amendment) bill, 1989 a bill further to amend the income-tax act, 1961be it enacted by parliament in the fortieth year of the republic of india as follows:-1 (1) this act may be called the income-tax (amendment) act, short 1989 title and com-s (2) it shall be deemed to have come into force on the 24th day of mence-january, 1989 ment 43 of 1961 2 in section 10 of the income-tax act 1961 (hereinafter referred to amendas the principal act), after cla'use (15), the following clause shall be ~~~~notl0 inserted, namely:-10 '(l5a) any payment made, by an indian company engaged in the business of operation of aircraft, to acquire an aircraft on lease from the government of a foreign state or a foreign enterprise under an agreement approved by the central government in this behalf explanation_for the purpose of this clause, "foreign enterprise" 15 means a person who is a non-resident;' 3 in section 80g of the principal act,-amendment ot section bog (a) in sub-section (1), in clause (i), after the word, brackets, figures and letter "sub-clause (iiia)", the words, brackets, figures and letters "or in sub-clause (iiiaa)" shall be inserted; (b) in sub-section (2), in clause (a), after sub-clause (iiia), the following sub-clause shall be inserted, namely:-"(iiiaa) the prime minister's armenia earthquake relief fund; or" 4 (1) the income-tax (amendment) ordinance, 1989 is hereby re-5 ord 1 of pealed 1989 repeal aaci savings (2) notwithstanding such repeal, anything done or any action taken under the principal act, as amended by the said ordinance, shall be deemed to have been done or taken under the principal act, as amended by this act 10  statement of objects and reasonson 8th december, 1988, the soviet republic of armenia was hit by a massive earthquake which killed 'more thin 50,000 people and caused large scale damage to properties to augment the resources for providing relief to the victuns of the earthquake, a special fund called "prime minister's armenia earthquake relief fund'" was opened to rqceive contributions in cash or by cheque from individuals and organisations in order to encourage contributions to this fund it was proposed to provide 100 per cent deduction from the total income in respect of contributions to this fund by amending section 80g of the income-tax act, 1961 2 further, in order to facilitate the payment of lease rent, without deduction of tax at source, by air india and indian airlines for acquiring an aircraft on l¥be from the govemment of a foreign state or a foreign enterprise under an agreement approved by the central government, it was proposed to amend the provisions of section 10 of the income-tax act, 1961, so as to qxclude such payment from the purview of the total income " 3 whereas parliament was not in session and the amendments to the provisions of the income-tax act as mentioned above were to be carried out immediately, the income-tax (amendment) ordinance, 1989 (ord 1 of 1989) was promulgated by the president on the 24th january, 1~9 4 the bill seeks to replace the said ordinance new delhi; s b chavan the 7th match, 1989 - (43 oj' 1961) - - -  chapt];& ui - incomj%s which do not ji'orm part of total incomeincomes not included iji total income 18, in, computing 1he total income of a previous year of any perseu any income falling ~thin any of the following clauses shall not be idcluded--' ' - " " log (1) in computing the total income of an assessee, there shall be deducted, in accordance with and subject to the provisions of this seetion,-deduction in respect of donations to certain funds charitableinstitu tions, etc (i) "in ·a case where theaggregate of the sums specified in substtcijem (2) in<:lud" any sum or sums of the nature specified in sub clause (iiia) or in sub-clause ('vii) of clause (a) thereof, an amount equal to the whole of u1e sum qr, as the case may be s\ld1f; of such nature plus fifty per cent of the balance of such aggregate; and - - - - - (2) the sums referred to in sub-section (1) shall be the following namely:-(a) any sums paid by the assessee in the previous year as as donation to-- - - -   a ~ billfurther to amend the income-tax act, 1961 (shrl s b ch4v411y minfste10 of fi1kmce) 