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Section 80G of the Income Tax Act provides a deduction for donations made to certain funds, charitable institutions, and relief organizations. The deduction is available to all taxpayers, including individuals, Hindu Undivided Families (HUFs), firms, and companies, provided the donation is made to approved institutions specified under the Act. Donations can be eligible for deduction at either 100% or 50%, with or _____ __________ ________ _______ _________ _______ _________.
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