Income Tax Act, 2025
Section 25: Ins. by Act 32 of 1985, s. 18 (w.e.f. 11985).
25. Ins. by Act 32 of 1985, s. 18 (w.e.f. 11985).
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1[(iiid) the Rajiv Gandhi Foundation, the deed of declaration in respect whereof was
registered at New Delhi on the 21st day of June, 1991; or]
2[(iiie) the National Foundation for Communal Harmony; or]
3[(iiif) a University or any educational institution of national eminence as may be approved
by the prescribed authority in this behalf; or]
4[(iiig) the Maharashtra Chief Minister’s Relief Fund during the period beginning on the 1st
day of October, 1993 and ending on the 6th day of October, 1993 or to the Chief Minister’s
Earthquake Relief Fund, Maharashtra; or]
5[(iiiga) any fund set up by the State Government of Gujarat exclusively for providing relief
to the victims of earthquake in Gujarat; or]
6[(iiih) 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 postliteracy activities.
Explanation.—For the purposes of this sub-clause, “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; or]
7[(iiiha) 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.
Explanation.—For the purposes of this sub-clause,—
(a) “National Blood Transfusion Council” means a society registered under the Societies
Registration Act, 1860 (21 of 1860) and has an officer not below the rank of an Additional
Secretary to the Government of India dealing with the AIDS Control Project as its Chairman,
by whatever name called;
(b) “State Blood Transfusion Council” means a society registered, in consultation with
the National Blood Transfusion Council, under the Societies Registration Act, 1860 (21 of
1860) or under any law corresponding to that Act in force in any part of India and has
Secretary to the Government of that State dealing with the Department of Health, as its
Chairman, by whatever name called; or
(iiihb) any fund set up by a State Government to provide medical relief to the poor; or
(iiihc) 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; or]
8[(iiihd) the Andhra Pradesh Chief Minister’s Cyclone Relief Fund, 1996; or]
9[(iiihe) the National Illness Assistance Fund; or]
10[(iiihf) 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:
the Rajiv Gandhi Foundation, the deed of declaration in respect whereof was
registered at New Delhi on the 21st day of June, 1991; or]
2[
the National Foundation for Communal Harmony; or]
3[
a University or any educational institution of national eminence as may be approved
by the prescribed authority in this behalf; or]
4[
the Maharashtra Chief Minister’s Relief Fund during the period beginning on the 1st
day of October, 1993 and ending on the 6th day of October, 1993 or to the Chief Minister’s
Earthquake Relief Fund, Maharashtra; or]
5[
any fund set up by the State Government of Gujarat exclusively for providing relief
to the victims of earthquake in Gujarat; or]
6[
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 postliteracy activities.
Explanation.—For the purposes of this sub-clause, “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; or]
7[
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.
Explanation.—For the purposes of this sub-clause,—
“National Blood Transfusion Council” means a society registered under the Societies
Registration Act, 1860 (21 of 1860) and has an officer not below the rank of an Additional
Secretary to the Government of India dealing with the AIDS Control Project as its Chairman,
by whatever name called;
“State Blood Transfusion Council” means a society registered, in consultation with
the National Blood Transfusion Council, under the Societies Registration Act, 1860 (21 of
1860) or under any law corresponding to that Act in force in any part of India and has
Secretary to the Government of that State dealing with the Department of Health, as its
Chairman, by whatever name called; or
any fund set up by a State Government to provide medical relief to the poor; or
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; or]
8[
the Andhra Pradesh Chief Minister’s Cyclone Relief Fund, 1996; or]
9[
the National Illness Assistance Fund; or]
10[
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: