Income Tax Act, 2025
Section 13: Subs. by Act 32 of 2003, s. 36, for “2003” (w.e.f. 32001).
13. Subs. by Act 32 of 2003, s. 36, for “2003” (w.e.f. 32001).
352
1[(iv) the amount of donation remaining unutilised on the 31st day of March, 2[2004] is
transferred to the Prime Minister’s National Relief Fund on or before the 31st day of March, 2[2004];]
(v) it renders accounts of income and expenditure to such authority and in such manner as may be
prescribed, 3[on or before the 30th day of June, 2[2004]].]
4[(5D) No deduction shall be allowed under this section in respect of donation of any sum exceeding
5[two thousand rupees] unless such sum is paid by any mode other than cash.]
Explanation 1.—An institution or fund established for the benefit of Scheduled Castes, backward
classes, Scheduled Tribes or of women and children shall not be deemed to be an institution or fund
expressed to be for the benefit of a religious community or caste within the meaning of clause (iii) of
sub-section (5).
6[Explanation 2.—For the removal of doubts, it is hereby declared that a deduction to which the
assessee is entitled in respect of any donation made to an institution or fund to which sub-section (5)
applies shall not be denied merely on either or both of the following grounds, namely:—
7[(i) that, subsequent to the donation, any part of the income of the institution or fund has become
chargeable to tax due to non-compliance with any of the provisions of 8[section 11, section 12 or
section 12A;
(ii) that, under clause (c) of sub-section (1) of section 13, the exemption under 9[section 11 or
section 12] is denied to the institution or fund in relation to any income arising to it from any
investment referred to in clause (h) of sub-section (2) of section 13 where the aggregate of the funds
invested by it in a concern referred to in the said clause (h) does not exceed five per cent of the capital
of that concern].]
Explanation 3.—In this section, “charitable purpose” does not include any purpose the whole or
substantially the whole of which is of a religious nature.
10[Explanation 4.—For the purposes of this section, an association or institution having as its object
the control, supervision, regulation or encouragement in India of such games or sports as the Central
Government may, by notification in the Official Gazette, specify in this behalf, shall be deemed to be an
institution established in India for a charitable purpose.]
11[Explanation 5.—For the removal of doubts, it is hereby declared that no deduction shall be allowed
under this section in respect of any donation unless such donation is of a sum of money.]
12* * * * *
the amount of donation remaining unutilised on the 31st day of March, 2[2004] is
transferred to the Prime Minister’s National Relief Fund on or before the 31st day of March, 2[2004];]
it renders accounts of income and expenditure to such authority and in such manner as may be
prescribed, 3[on or before the 30th day of June, 2[2004]].]
4[
No deduction shall be allowed under this section in respect of donation of any sum exceeding
5[two thousand rupees] unless such sum is paid by any mode other than cash.]
Explanation 1.—An institution or fund established for the benefit of Scheduled Castes, backward
classes, Scheduled Tribes or of women and children shall not be deemed to be an institution or fund
expressed to be for the benefit of a religious community or caste within the meaning of clause
of
sub-section
applies shall not be denied merely on either or both of the following grounds, namely:—
7[
that, subsequent to the donation, any part of the income of the institution or fund has become
chargeable to tax due to non-compliance with any of the provisions of 8[section 11, section 12 or
section 12A;
that, under clause
of sub-section
of section 13, the exemption under 9[section 11 or
section 12] is denied to the institution or fund in relation to any income arising to it from any
investment referred to in clause
of sub-section
of section 13 where the aggregate of the funds
invested by it in a concern referred to in the said clause
does not exceed five per cent of the capital
of that concern].]
Explanation 3.—In this section, “charitable purpose” does not include any purpose the whole or
substantially the whole of which is of a religious nature.
10[Explanation 4.—For the purposes of this section, an association or institution having as its object
the control, supervision, regulation or encouragement in India of such games or sports as the Central
Government may, by notification in the Official Gazette, specify in this behalf, shall be deemed to be an
institution established in India for a charitable purpose.]
11[Explanation 5.—For the removal of doubts, it is hereby declared that no deduction shall be allowed
under this section in respect of any donation unless such donation is of a sum of money.]
12* * * * *