(2)The sums referred to in sub-section (1) shall be the following, namely:-(a)any sums paid by the assessee in the previous year as donations to-(i)the National Defence Fund set up by the Central Government; or(ii)the Jawaharlal Nehru Memorial Fund referred to in the Deed of Declaration of Trust adopted by the National Committee at its meeting held on the 17th day of August, 1964; or(iii)the Prime Minister's Drought Relief Fund; or(iiia)[ the Prime Minister's National Relief Fund; or] [ Inserted by Act 1 of 1976, Section 2 (w.r.e.f. 9.9.1975).](iiiaa)[ the Prime Minister's Armenia Earthquake Relief Fund; or] [ Inserted by Act 11 of 1989, Section 3 (w.e.f. 24.1.1989).](iiiab)[ the Africa (Public Contributions-India) Fund; or] [ Inserted by Act 49 of 1991, Section 26 (w.e.f. 1.4.1991).](iiib)[ the National Children's Fund; or] [ Inserted by Act 14 of 1982, Section 15 (w.e.f. 1.4.1983).](iiic)[ the Indira Gandhi Memorial Trust, the deed of declaration in respect whereof was registered at New Delhi on the 21st day of February, 1985; or] [ Inserted by Act 32 of 1985 Section 18 (w.e.f. 1.4.1985).](iiid)[ the Rajiv Gandhi Foundation, the deed of declaration in respect whereof was registered at New Delhi on the 21st day of June, 1991; or] [ Inserted by Act 49 of 1991 Section 26 (w.e.f. 1.4.1992).](iiie)[ the National Foundation for Communal Harmony; or] [ Inserted by Act 38 of 1993, Section 13 (w.e.f. 1.4.1994).](iiif)[ a University or any educational institution of national eminence as may be approved by the prescribed authority in this behalf; or] [ Inserted by Act 38 of 1993, Section 13 (w.e.f. 1.4.1993).](iiig)[ the Maharashtra Chief Minister's Relief Fund during the period beginning on the 1st day of October, 1993 and ending on the 6th day of October, 1993 or to the Chief Minister's Earthquake Relief Fund, Maharashtra; or] [ Inserted by Act 32 of 1994, Section 24 (w.e.f. 1.4.1994).](iiiga)[ any fund set up by the State Government of Gujarat exclusively for providing relief to the victims of earthquake in Gujarat; or] [ Inserted by Act 4 of 2001, Section 6 (w.r.e.f. 3.2.2001).](iiih)[ any Zila Saksharta Samiti constituted in any district under the chairmanship of the Collector of that district for the purposes of improvement of primary education in villages and towns in such district and for literacy and post-literacy activities. [ Inserted by Act 22 of 1995, Section 16 (w.e.f. 1.4.1996).]Explanation. - For the purposes of this sub-clause, "town" means a town which has a population not exceeding one lakh according to the last preceding census of which the relevant figures have been published before the first day of the previous year; or] [Substituted by Act 66 of 1976, Section 17, for sub-Section (1) (w.e.f. 1.4.1977).](iiiha)[ the National Blood Transfusion Council or to any State Blood Transfusion Council which has its sole object the control, supervision, regulation or encouragement in India of the services related to operation and requirements of blood banks. [ .f. 1.4.1997).]Explanation. - For the purposes of this sub-clause,-(a)"National Blood Transfusion Council" means a society registered under the Societies Registration Act, 1860 (21 of 1860) and has an officer not below the rank of an Additional Secretary to the Government of India dealing with the AIDS Control Project as its Chairman, by whatever name called;(b)"State Blood Transfusion Council" means a society registered, in consultation with the National Blood Transfusion Council, under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of India and has Secretary to the Government of that State dealing with the Department of Health, as its Chairman, by whatever name called; or](iiihb)[ any fund set up by a State Government to provide medical relief to the poor; or [ Inserted by Act 33 of 1996, Section 26 (w.e.f. 1.4.1997).](iiihc)the Army Central Welfare Fund or the Indian Naval Benevolent Fund or the Air Force Central Welfare Fund established by the armed forces of the Union for the welfare of the past and present members of such forces or their dependants; or](iiihd)[ the Andhra Pradesh Chief Minister's Cyclone Relief Fund, 1996; or] [ Inserted by Act 35 of 1996, Section 2 (w.e.f. 14.11.1996).](iiihe)[ the National Illness Assistance Fund; or] [ Inserted by Act 14 of 1997, Section 3 (w.e.f. 1.4.1997).](iiihf)[ the Chief Minister's Relief Fund or the Lieutenant Governor's Relief Fund in respect of any State or Union territory, as the case may be: [ Inserted by Act 26 of 1997, Section 23 (w.e.f. 1.4.1998).]Provided that such Fund is-(a)the only Fund of its kind established in the State or the Union territory, as the case may be;(b)under the overall control of the Chief Secretary or the Department of Finance of the State or the Union territory, as the case may be;(c)administered in such manner as may be specified by the State Government or the Lieutenant Governor, as the case may be; or](iiihg)[ the National Sports Fund to be set up by the Central Government; or [ Inserted by Act 21 of 1998, Section 29 (w.e.f. 1.4.1999).](iiihh)the National Cultural Fund set up by the Central Government; or](iiihi)[ the Fund for Technology Development and Application set up by the Central Government; or] [ Inserted by Act 27 of 1999, Section 43 (w.e.f. 1.4.2000).](iiihj)[ the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities constituted under sub-section (1) of section 3 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999); or] [ Inserted by Act 14 of 2001, Section 39 (w.e.f. 1.4.2002).](iiihk)[ 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 sub-section (5) of section 135 of the Companies Act, 2013, (18 of 2013); or [Inserted by Finance Act, 2015 (No. 20 of 2015), dated 14.5.2015.](iiihl)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 Responsibility under sub-section (5) of section 135 of the Companies Act, 2013, (18 of 2013); or(iiihm)the National Fund for Control of Drug Abuse constituted under section 7A of the Narcotic Drugs and Psychotropic Substances Act, 1985, (61 of 1985); or](iv)any other fund or any institution to which this section applies; or(v)the Government or any local authority, to be utilised [for any charitable purpose other than the purpose of promoting family planning; or] [ Substituted by Act 66 of 1976, Section 17, for " for any charitable purpose" (w.e.f. 1.4.1977).](vi)[ 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; ] [ Substituted by Act 20 of 2002, Section 30, for sub-Clause (vi) (w.e.f. 1.4.2003).](via)[ any corporation referred to in clause (26-BB) of section 10; or] [ Inserted by Act 22 of 1995, Section 16 (w.e.f. 1.4.1995).](vii)[ the Government or to any such local authority, institution or association as may be approved in this behalf by the Central Government, to be utilised for the purpose of promoting family planning;] [ Inserted by Act 66 of 1976, Section 17 (w.e.f. 1.4.1977).](b)any sums paid by the assessee in the previous year as donations for the renovation or repair of any such temple, mosque, gurdwara, church or other place as is notified by the Central Government in the Official Gazette to be of historic, archaeological or artistic importance or to be a place of public worship of renown throughout any State or States;(c)[ any sums paid by the assessee, being a company, in the previous year as donations to the Indian Olympic Association or to any other association or institution ] [Inserted by Act 10 of 2000, Section 31 (w.e.f. 1.4.2001).][established in India, as the Central Government may, having regard to the prescribed guidelines, by notification in the Official Gazette, specify in this behalf] [ Substituted by Act 20 of 2002, Section 30, for " as notified by the Central Government under clause (23) of section 10" (w.e.f. 1.4.2003).][for- [Inserted by Act 10 of 2000, Section 31 (w.e.f. 1.4.2001).](i)the development of infrastructure for sports and games; or(ii)the sponsorship of sports and games, in India; ](d)[ any sums paid by the assessee, during the period beginning on the 26th day of January, 2001 and ending on the 30th day of September, 2001, to any trust, institution or fund to which this section applies for providing relief to the victims of earthquake in Gujarat.] [ Inserted by Act 4 of 2001, Section 6 (w.r.e.f. 3.2.2001).][* * *] [ Sub-Section (3) omitted by Act 32 of 1994, Section 24 (w.e.f. 1.4.1994).]
