Potongan Dibenarkan Daripada Pendapatan Agregat
| No. | Contribution | Note |
| 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 10% 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 10% 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 10% 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) |