Report No. 12
C-Rebate of super-tax
109. Donations for charitable purposes.-
(1) Where under the provisions of section 89. [15B for income-tax] an assessee is entitled to a deduction of income-tax in respect of any sum paid as donation, he shall also be entitled to a deduction, from the amount of super-tax with which he is chargeable on his total income, of an amount equal to the super-tax calculated at the average rate of super-tax on such sum.
[15B for super-tax, part and section 17(3), part]
(2) The provisions of this section do not apply to a company.
[Section 15B(1), 1st Proviso]
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