THE SIXTEENTH SCHEDULE
[See section 79(1) and (4)] PART I
CONTRIBUTIONS OR DONATIONS ELIGIBLE FOR ONE HUNDRED SEVENTY-FIVE PER CENT. DEDUCTION
Any research association or national laboratory or university, college or other institution if—
(a) it is engaged in carrying on scientific research and development; and
(b) such association, university, college or other institution is approved in this behalf subject to conditions and in accordance with such guidelines and manner as may be prescribed.
PART II
CONTRIBUTIONS OR DONATIONS ELIGIBLE FOR ONE HUNDRED TWENTY-FIVE PER CENT. DEDUCTION
Any research association or a university, college or other institution if-—
(a) it is engaged in carrying on statistical research or research in social science; and
(b) such association, university, college or other institution is approved in this behalf subject to conditions and in accordance with such guidelines as may be prescribed.
PART III
DONATIONS ELIGIBLE FOR HUNDRED PER CENT. DEDUCTION
1. The National Defence Fund set up by the Central Government.
2. The Prime Minister's National Relief Fund.
3. The Prime Minister'sArmenia Earthquake Relief Fund.
4. The Africa (Public Contributions-India) Fund.
5. The National Foundation for Communal Harmony.
6. Any University or 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 any State Blood Transfusion Council which has as 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.
17. The Government or 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, 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.
20. The National Urban Poverty Eradication Fund set up and notified by the Central Government.
PART IV
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 or any organisation which is approved under section 98;
7. The Government or any local authority, to be utilised for any charitable purpose other than the purpose of promoting family planning.
8. Any 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 a minority community.
10. A temple, mosque, gurdwara, church or any other place as is notified by the Central Government to be of historic, archaeological or artistic importance or to be a place of public worship of renown throughout a State or States, to be utilised for the renovation or repair of such temple, mosque, gurdwara, church or other place.
NOTE:— (a) For the purposes of item 7 of Part III, "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 financial year;
(b) For the purposes of item 8 of Part III, —
(i) "National Blood Transfusion Council" means a society registered as such under the Societies Registration Act, 1860 under the administrative control of the Union Ministry of Health and Family Welfare;
(ii) "State Blood Transfusion Council" means a society registered, in consultation with the National Blood Transfusion Council, under the Societies Registration Act, 1860 under the administrative control of the Department of Health of the respective State Government.
