Relevant Sections of the Income Tax Act - 80G - enabled.in

Relevant Sections of the Income Tax Act – 80G

Deduction in respect of donations to certain funds, charitable institutions, etc. (1) In computing the total income of an assessee, there shall be Relevant Sections of the Income Tax Act - 80Gdeducted,

Provided that 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 Chief Secretary or the Department of Finance 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; or
(iiihg) the National Sports Fund to be set up by the Central Government; or
(iiihh) the National Cultural Fund set up by the Central Government; or
(iiihi) the Fund for Technology Development and Application set up by the Central Government; or
(iiihj) 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); or
(iv) any other fund or any institution to which this section applies; or
(v) the Government or any local authority, to be utilised for any charitable purpose other than the purpose of promoting family planning; or
(vi) any authority referred to in clause (20A) of section 10;

Further More Details :

Save income tax using section 80DD and 80U

Section 80DD- Medical Treatment of Handicapped Dependents

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Source : http://www.disabilityindia.org/sec80G.cfm

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