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.
