(1)The following sums shall be allowed as application of income to a registered non-profit organisation:––(a)any sum, other than the sum referred to in clause (b), applied by it for charitable or religious purpose in India for which it is registered where such sum is paid during the tax year provided that the provisions of section 35(b)(i) and section 36(4), (5), (6), and (7) shall apply in respect of such sum; and(b)85% of the sum paid by way of donation made to any other registered non-profit organisation.
