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[Cites 0, Cited by 0] [Section 133(1)] [Section 133] [Entire Act]

Union of India - Subsection

Section 133(1)(b) in The Income Tax Act, 2025

(b)an amount equal to 50% of the aggregate of the sums paid as donation by an assessee during the tax year to––
(i)the Prime Minister's Drought Relief Fund;
(ii)any fund or any institution to which this section applies, if:—
(A)it is established in India for a charitable purpose; and (B)it is a registered non-profit organisation or an institution or fund mentioned in Schedule VII (Table: Sl. No. 1) and approved under section 354;
(iii)the Government or any local authority, to be utilised for any the purpose of promoting than charitable purpose other 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 such minority community, as may be notified by the Central Government;
(vi)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.