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)