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

Union of India - Subsection

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

(a)the whole of the aggregate of the sum or the sums paid by the assessee, in the tax year as donations to––
(i)the National Defence Fund set up by the Central Government; or
(ii)the Prime Minister's National Relief Fund or the Prime Minister's Citizen Assistance and Relief in Emergency Situations 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 a population up to one lakh according to the last census of which figures are published before the first day of the relevant tax year, in such district and for literacy and post-literacy activities; or
(x)the National Blood Transfusion Council or 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; or
(xi)any fund set up by a State Government to provide medical relief to the poor; or
(xii)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
(xiii)the Andhra Pradesh Chief Minister's Cyclone Relief Fund, 1996; or
(xiv)the National Illness Assistance Fund; or
(xv)the Chief Minister's Relief Fund or the Lieutenant Governor's Relief Fund, if the fund meets all the following conditions:––
(A)it is the only fund of its kind established in the State or the Union territory;
(B)it is under the overall control of the Chief Secretary or the Department of Finance of the respective State or the Union territory;
(C)it is administered in a manner specified by the State Government or the Lieutenant Governor; or
(xvi)the National Sports Development Fund set 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; 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; 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 Responsibility under section 135(5) of the Companies Act, 2013; or
(xxii)the National Fund for Control of Drug Abuse constituted under section 7A of the Narcotic Drugs and Psychotropic Substances Act, 1985; or
(xxiii)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 the purpose of promoting for family planning; or
(xxiv)the Indian Olympic Association or any other association or institution established in India, as the Central Government may, having regard to the guidelines issued in this behalf, by notification, specify for the development of infrastructure for sports and games in India or the sponsorship of sports and games in India, by an assessee being a company;