Allowable Deduction from Aggregate Income
No
|
Contribution
|
Notes
|
1
|
Gift of money to the Government, State Government or Local Authorities.
|
Subsection 44(6)
|
2
|
Gift of money to Approved Institutions or Organisations.
(Amount is limited to 7% of aggregate income) |
Subsection 44(6)
|
3
|
Gift of money or cost of contribution in kind for any Approved Sports Activity or Sports Body.
(Amount is limited to 7% of aggregate income) |
Subsection 44(11B)
|
4
|
Gift of money or cost of contribution in kind for any Approved Project of National Interest Approved by Ministry of Finance.
(Amount is limited to 7% of aggregate income) |
Subsection 44(11C)
|
5
|
Gift of artifacts, manuscripts or paintings.
|
Subsection 44(6A)
|
6
|
Gift of money for provision of Library Facilities or to Libraries.
|
Subsection 44(8)
|
7
|
Gift of money or contribution in kind for the provision of facilities in Public Places for the benefit of disabled persons.
|
Subsection 44(9)
|
8
|
Gift of money or medical equipment to any healthcare facility approved by the Ministry of Health.
|
Subsection 44(10)
|
9
|
Gift of paintings to the National Art Gallery or any State Art Gallery.
|
Subsection 44(11)
|
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