Avoidance of tax by certain transactions

A record date is a date that may be established by a corporation, mutual fund, or unit trust of India for the purposes of determining the right of the holder of the shares or the unit-holder to receive dividend or income, as the case may be. Interest includes a dividend. 

The following clauses shall be substituted for the above-mentioned clauses by the Finance Act:

Record date is the day that may be chosen by the corporation to determine the holder of the shares' eligibility to receive dividends; or a mutual fund, the administrator of the designated undertaking, or the designated corporation in order to determine the unit holder's eligibility to receive income, or without considering any extra unit, as applicable. Securities include stocks and shares, and also securities are considered identical if their holders have the same capital and interest rights against the same people and the same enforcement mechanisms, despite any differences in the individual securities' total nominal quantities, the way they are kept, or the ways in which they can be transferred.

Good news on 80g certificate.

If a person occupies an immovable property that exceeds a certain floor area, whether through ownership, tenancy, or another arrangement as the board may specify in this regard; or is the owner or tenant of a motor vehicle other than a two-wheeled motor vehicle, whether such two-wheeled motor vehicle has any detachable side-car having an additional wheel connected to it or not; or is a subscriber to a telephone; or has spent money on travel to any nation for himself or anybody else; or is the owner of the credit card, which was not issued by an institution as a "add-on" card; or belongs to a club where the annual admission fee is 25,000 or more, then, on or before the deadline, he must submit his income tax return in the authorised format, validated in the prescribed way, and with any additional information that may be required.

Furthermore, the central government may identify the class or classes of people to whom the laws shall not apply by publication of a notice in the official gazette. Due date refers to the 30th day of September of the assessment year, in the case of a company or a person whose accounts must be audited under this Act or any other legislation now in effect, and the 31st day of October of the assessment year, in the case of a person who is not a business.

Here is your info on 80g income tax.