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Tax deduction for donations to specified organisations clarified with eligibility, caps, exclusions, and approval conditions. Tiered statutory deductions are allowed for monetary contributions to entities listed across Parts I-IV of the Sixteenth Schedule, with progressively lower deduction rates and an aggregate cap on donations to Part IV tied to gross total income. Deductions are disallowed where amounts are used for religious activities or benefit a particular caste other than Scheduled Castes or Scheduled Tribes. Donations to Part IV require prior approval by the prescribed authority under prescribed conditions, and a donor's deduction is not denied solely because the donee later ceases to be a non-profit.
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<h1>Tax deduction for donations to specified organisations clarified with eligibility, caps, exclusions, and approval conditions.</h1> Tiered statutory deductions are allowed for monetary contributions to entities listed across Parts I-IV of the Sixteenth Schedule, with progressively lower deduction rates and an aggregate cap on donations to Part IV tied to gross total income. Deductions are disallowed where amounts are used for religious activities or benefit a particular caste other than Scheduled Castes or Scheduled Tribes. Donations to Part IV require prior approval by the prescribed authority under prescribed conditions, and a donor's deduction is not denied solely because the donee later ceases to be a non-profit.
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