Deduction in respect of donations to certain funds, charitable institutions, etc.

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....ions Fund (PM CARES FUND); or (iii) the Prime Minister's Armenia Earthquake Relief Fund; or (iv) the Africa (Public Contributions-India) Fund; or (v) the National Children's Fund; or (vi) the National Foundation for Communal Harmony; or (vii) a University or any educational institution of national eminence as may be approved by the prescribed authority in this behalf; or (viii) any fund set up by the State Government of Gujarat exclusively for providing relief to the victims of earthquake in Gujarat; or (ix) any Zila Saksharta Samiti constituted in any district under the chairmanship of the Collector of that district for improving primary education in villages and towns (having ....

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....up by the Central Government; or (xvii) the National Cultural Fund set up by the Central Government; or (xviii) the Fund for Technology Development and Application set up by the Central Government; or (xix) the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities constituted under section 3(1) of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999); or (xx) the Swachh Bharat Kosh, set up by the Central Government, other than the sum spent by the assessee in pursuance of Corporate Social Responsibility under section 135(5) of the Companies Act, 2013 (18 of 2013); ....

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....le VII (Table: Sl. No. 1) and approved under section 354; (iii) the Government or any local authority, to be utilised for any charitable purpose other than the purpose of promoting family planning; (iv) an authority constituted in India by or under any law enacted either for the purpose of dealing with and satisfying the need for housing accommodation or for the purpose of planning, development or improvement of cities, towns and villages, or for both; (v) a corporation established by the Central Government or any State Government for promoting the interests of the members of a minority community; (vi) for the purposes of sub-clause (v), "minority community" means a community notified as such by the Centr....

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....such institution or fund to the prescribed authority or person authorised by such authority; and (b) subject to verification as per the risk management strategy formulated by the Board from time to time. (7) For the purposes of this section,-- (a) "adjusted gross total income" means gross total income as reduced by any portion thereof on which income-tax is not payable under any provision of this Act and by any amount in respect of which the assessee is entitled to a deduction under any other provision of this Chapter; (b) "charitable purpose" does not include any purpose the whole or substantially the whole of which is of a religious nature; (c) "National Blood Transfusion Council" means a society reg....