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TMI BlogDeduction in respect of donations to certain funds, charitable institutions, etc.X X X X Extracts X X X X X X X X Extracts X X X X ..... nister'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 a population up to one lakh) according to the last published census of which figures are available ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et 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); or (xxi) the Clean Ganga Fund, set up by the Central Government, where such assessee is a resident and such sum is other than the sum spent by the assessee in pursuance of Corporate Social Respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 Central Government; (vii) any entity, for the renovation or repair of any temple, mosque, gurudwara, church or other place which is notified by the Central Government to be of historic, archaeological or artistic importance or to be a place of public worship of renown throughout any State or States. (2) Where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 registered under the Societies Registration Act, 1860 (21 of 1860) and has an officer of the rank of an Additional Secretary to the Government of India or higher to deal with the AIDS Control Project as its Chairman; (d) "State Blood Transfusion Council" means a society registered, in consultation with the National Blood Transfusion Council, under the Societies ..... X X X X Extracts X X X X X X X X Extracts X X X X
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