Income Tax Act, 2025
Section 5: Ins. by Act 29 of 2006, s. 3 (w.e.f. 12006).
5. Ins. by Act 29 of 2006, s. 3 (w.e.f. 12006).
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1[(23BBG) any income of the Central Electricity Regulatory Commission constituted under
sub-section (1) of section 76 of the Electricity Act, 2003 (36 of 2003);]
2[(23BBH) any income of the Prasar Bharati (Broadcasting Corporation of India) established
under sub-section (1) of section 3 of the Prasar Bharati (Broadcasting Corporation of India) Act, 1990
(25 of 1990);]
3[(23C) any income received by any person on behalf of—
(i) the Prime Minister's National Relief Fund; or
(ii) the Prime Minister's Fund (Promotion of Folk Art); or
(iii) the Prime Minister's Aid to Students Fund; or
4[(iiia) the National Foundation for Communal Harmony; or]
5[(iiiaa) the Swachh Bharat Kosh, set up by the Central Government; or
(iiiaaa) the Clean Ganga Fund, set up by the Central Government; or]
6[(iiiaaaa) the Chief Minister’s Relief Fund or the Lieutenant Governor’s Relief Fund in
respect of any State or Union territory as referred to in sub-clause (iiihf) of clause (a) of
sub-section (2) of section 80G; or
7[(iiiab) any university or other educational institution existing solely for educational
purposes and not for purposes of profit, and which is wholly or substantially financed by the
Government; or
(iiiac) any hospital or other institution for the reception and treatment of persons suffering
from illness or mental defectiveness or for the reception and treatment of persons during
convalescence or of persons requiring medical attention or rehabilitation, existing solely for
philanthropic purposes and not for purposes of profit, and which is wholly or substantially
financed by the Government.
8[Explanation.—For the purposes of sub-clauses (iiiab) and (iiiac), any university or other
educational institution, hospital or other institution referred therein, shall be considered as being
substantially financed by the Government for any previous year, if the Government grant to such
university or other educational institution, hospital or other institution exceeds such percentage of
the total receipts including any voluntary contributions, as may be prescribed, of such university
or other educational institution, hospital or other institution, as the case may be, during the
relevant previous year;] or
(iiiad) any university or other educational institution existing solely for educational purposes
and not for purposes of profit if the aggregate annual receipts of such university or educational
institution do not exceed the amount of annual receipts as may be prescribed; or
(iiiae) any hospital or other institution for the reception and treatment of persons suffering
from illness or mental defectiveness or for the reception and treatment of persons during
convalescence or of persons requiring medical attention or rehabilitation, existing solely for
philanthropic purposes and not for purposes of profit, if the aggregate annual receipts of such
hospital or institution do not exceed the amount of annual receipts as may be prescribed; or]
any income of the Central Electricity Regulatory Commission constituted under
sub-section
of section 76 of the Electricity Act, 2003 (36 of 2003);]
2[
any income of the Prasar Bharati (Broadcasting Corporation of India) established
under sub-section
of section 3 of the Prasar Bharati (Broadcasting Corporation of India) Act, 1990
(25 of 1990);]
3[
any income received by any person on behalf of—
the Prime Minister's National Relief Fund; or
the Prime Minister's Fund (Promotion of Folk Art); or
the Prime Minister's Aid to Students Fund; or
4[
the National Foundation for Communal Harmony; or]
5[
the Swachh Bharat Kosh, set up by the Central Government; or
the Clean Ganga Fund, set up by the Central Government; or]
6[
the Chief Minister’s Relief Fund or the Lieutenant Governor’s Relief Fund in
respect of any State or Union territory as referred to in sub-clause
of clause
of
sub-section
of section 80G; or
7[
any university or other educational institution existing solely for educational
purposes and not for purposes of profit, and which is wholly or substantially financed by the
Government; or
any hospital or other institution for the reception and treatment of persons suffering
from illness or mental defectiveness or for the reception and treatment of persons during
convalescence or of persons requiring medical attention or rehabilitation, existing solely for
philanthropic purposes and not for purposes of profit, and which is wholly or substantially
financed by the Government.
8[Explanation.—For the purposes of sub-clauses
and
any university or other educational institution existing solely for educational purposes
and not for purposes of profit if the aggregate annual receipts of such university or educational
institution do not exceed the amount of annual receipts as may be prescribed; or
any hospital or other institution for the reception and treatment of persons suffering
from illness or mental defectiveness or for the reception and treatment of persons during
convalescence or of persons requiring medical attention or rehabilitation, existing solely for
philanthropic purposes and not for purposes of profit, if the aggregate annual receipts of such
hospital or institution do not exceed the amount of annual receipts as may be prescribed; or]