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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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