THE SIXTEENTH SCHEDULE
DEDUCTION FOR DONATION
PART A
DONATIONS ELIGIBLE FOR HUNDRED AND TWENTY-FIVE PER CENT DEDUCTION
1. Any scientific research association or National Laboratory, if-
(a) it is engaged in carrying on scientific research; and
(b) it is for the time being approved as a scientific research association, in accordance with the guidelines, in the manner and subject to such conditions as may be prescribed; and
2. Any university, college or other institution if,-
(a) it is engaged in carrying on scientific research, statistical research or research in social science; and
(b) it is for the time being approved, in accordance with the guidelines, in the manner and subject to such conditions as may be prescribed.
PART B
DONATIONS ELIGIBLE FOR HUNDRED PERCENT DEDUCTION
1. The National Defence Fund set up by the Central Government.
2. The Prime Minister's National Relief Fund.
3. The Prime Minister's Armenia Earthquake Relief Fund.
4. The Africa (Public Contributions - India) Fund.
5. The National Foundation for Communal Harmony.
6. A University or any educational institution of national eminence as may be approved by the prescribed authority in this behalf.
7. Any Zila Saksharta Samiti constituted in any district under the chairmanship of the Collector of that district for the purposes of improvement of primary education in villages and towns in such district and for literacy and post-literacy activities.
8. The National Blood Transfusion Council or to any State Blood Transfusion Council which has its sole object the control, supervision, regulation or encouragement in India of the services related to operation and requirements of blood banks.
9. Any fund set up by a State Government to provide medical relief to the poor.
10. The Army Central Welfare Fund or the Indian Naval Benevolent Fund or the Air Force Central Welfare Fund established by the armed forces of the Union for the welfare of the past and present members of such forces or their dependants.
11. The National Illness Assistance Fund.
12. The Chief Minister's Relief Fund or the Lieutenant Governor's Relief Fund in respect of any State or Union territory, as the case may be, where such Fund is-
(a) the only Fund of its kind established in the State or the Union territory, as the case may be;
(b) under the overall control of the State or the Union territory, as the case may be;
(c) administered in such manner as may be specified by the State Government or the Lieutenant Governor, as the case may be.
13. The National Sports Fund set up by the Central Government.
14. The National Cultural Fund set up by the Central Government.
15. The Fund for Technology Development and Application set up by the Central Government.
16. The National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities constituted under sub-section (1) of section 3 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999).
17. The Government or to any such local authority, institution or association as may be approved in this behalf by the Central Government, to be utilised for the purpose of promoting family planning.
18. The Indian Olympic Association or to any other association or institution established in India, as the Central Government may, having regard to the prescribed guidelines, by notification in the Official Gazette, specify in this behalf for-
(a) the development of infrastructure for sports and games; or
(b) the sponsorship of sports and games, in India and where the sum is paid by an assessee, being a company.
19. A rural development fund set up and notified by the Central Government in the Official Gazette.
20. The National Urban Poverty Eradication Fund set up and notified by the Central Government in the official Gazette.
PART C
DONATIONS ELIGIBLE FOR FIFTY PER CENT DEDUCTION
1. The Jawaharlal Nehru Memorial Fund referred to in the Deed of Declaration of Trust adopted by the National Committee at its meeting held on the 17th day of August, 1964.
2. The Prime Minister's Drought Relief Fund.
3. The National Children's Fund.
4. The Indira Gandhi Memorial Trust, the deed of declaration in respect whereof was registered at New Delhi on the 21st day of February, 1985.
5. The Rajiv Gandhi Foundation, the deed of declaration in respect whereof was registered at New Delhi on the 21st day of June, 1991.
6. Any other fund or any institution which is approved under section 95;
7. The Government or any local authority, to be utilised for any charitable purpose other than the purpose of promoting family planning.
8. An authority constituted in India by or under any law enacted either for the purpose of dealing with and satisfying the need for housing accommodation or for the purpose of planning, development or improvement of cities, towns and villages, or for both.
9. Any corporation established by the Central Government or any State Government for promoting the interests of the interest of a minority community.
10. Any temple, mosque, gurdwara, church or other place as is notified by the Central Government in the Official Gazette to be of historic, archaeological or artistic importance or to be a place of public worship of renown throughout any State or States, for the renovation or repair of such temple, mosque, gurdwara, church or other place.
Note:- For the purposes of item 7 of Part B, "town" means a town which has a population not exceeding one lakh according to the last preceding census of which the relevant figures have been published before the first day of the previous year.
