India - Income Tax Act 2010 - Saarc

1.407 CH. VI-A - DEDUCTIONS IN RESPECT OF CERTAIN PAYMENTS S. 80G35[(iiihi) the Fund for Technology Development and Application set up bythe Central Government; or]36[(iiihj) the National Trust for Welfare of Persons with Autism, CerebralPalsy, Mental Retardation and Multiple Disabilities constitutedunder sub-section (1) of section 3 of the National Trust forWelfare of Persons with Autism, Cerebral Palsy, Mental Retardationand 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 anycharitable purpose 37 [other than the purpose of promoting familyplanning; or]38[ 39 [(vi) an authority constituted in India by or under any law enactedeither for the purpose of dealing with and satisfying the need forhousing accommodation or for the purpose of planning, developmentor improvement of cities, towns and villages, or for both;]40[(via) any corporation referred to in clause (26BB) of section 10; or](vii) the Government or to any such local authority, institution orassociation as may be approved in this behalf by the CentralGovernment, to be utilised for the purpose of promoting familyplanning;](b) any sums paid by the assessee in the previous year as donations forthe renovation or repair of any such temple, mosque, gurdwara,church or other place as is notified 41 by the Central Government in theOfficial Gazette to be of historic, archaeological or artistic importanceor to be a place of public worship of renown throughout any State orStates;42[(c) any sums paid by the assessee, being a company, in the previous yearas donations to the Indian Olympic Association or to any otherassociation or institution 43 [established in India, as the CentralGovernment may, having regard to the prescribed guidelines 44 , bynotification in the Official Gazette 45 , specify in this behalf] for—35. Inserted by the Finance Act, 1999, w.e.f. 1-4-2000.36. Inserted by the Finance Act, 2001, w.e.f. 1-4-2002.37. Inserted by the Finance Act, 1976, w.e.f. 1-4-1977.38. Sub-clauses (vi) and (vii) inserted, ibid.39. Substituted by the Finance Act, 2002, w.e.f. 1-4-2003. Prior to its substitution, sub-clause(vi) read as under :“(vi) any authority referred to in clause (20A) of section 10; or”40. Inserted by the Finance Act, 1995, w.e.f. 1-4-1995.41. For complete list of places of public worship, etc., notified under this clause, seeTaxmann’s Direct Taxes Circulars and Taxmann’s Yearly Tax Digest & Referencer.42. Inserted by the Finance Act, 2000, w.e.f. 1-4-2001.43. Substituted for “as notified by the Central Government under clause (23) of section 10” bythe Finance Act, 2002, w.e.f. 1-4-2003.44. See rule 18AAAAA.45. For notified sports associations/institutions, see Taxmann’s Direct Taxes Circulars.