Donation deduction: scaled tax relief for donations to specified organisations, subject to income cap, exclusions and approval requirements.

A statutory deduction framework allows graduated tax deductions for monetary donations to specified recipients by category, with Part-C donations subject to an aggregate cap tied to gross total income. Deductions are denied where funds are used for religious activities or benefit a non-scheduled caste group, and Part-C donees must obtain prescribed approval to render donations deductible. Donor claims remain valid if the donee later ceases non-profit status, subject to statutory conditions.

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