Income Tax Act, 2025
Section 9: Ins. by Act 22 of 1995, s. 16 (w.e.f. 11995).
9. Ins. by Act 22 of 1995, s. 16 (w.e.f. 11995).
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1[(c) any sums paid by the assessee, being a company, in the previous year as donations to the
Indian Olympic Association or to any other association or institution 2[established in India, as the
Central Government may, having regard to the prescribed guidelines, by notification in the Official
Gazette, specify in this behalf] for—
(i) the development of infrastructure for sports and games; or
(ii) the sponsorship of sports and games,
in India;]
3[ (d) any sums paid by the assessee, during the period beginning on the 26th day of January,
2001 and ending on the 30th day of September, 2001, to any trust, institution or fund to which this
section applies for providing relief to the victims of earthquake in Gujarat.]
4* * * * *
5[(4) Where the aggregate of the sums referred to in sub-clauses (iv), (v), 6[(vi), (via) and (vii)] of
clause (a) and in 7[clauses (b) and (c)] of sub-section (2) exceeds ten per cent of the gross total income (as
reduced by any portion thereof on which income-tax is not payable under any provision of this Act and by
any amount in respect of which the assessee is entitled to a deduction under any other provision of this
Chapter), then the amount in excess of ten per cent of the gross total income shall be ignored for the
purpose of computing the aggregate of the sums in respect of which deduction is to be allowed under subsection (1).]
(5) This section applies to donations to any institution or fund referred to in sub-clause (iv) of
clause (a) of sub-section (2), only if it is established in India for a charitable purpose and if it fulfils the
following conditions, namely:—
8[(i) where the institution or fund derives any income, such income would not be liable to
inclusion in its total income under the provisions of sections 11 and 12 9*** 10*** 11[or clause (23AA)
or clause (23C)] of section 10:]
12[Provided that where an institution or fund derives any income, being profits and gains of
business, the condition that such income would not be liable to inclusion in its total income under the
provisions of section 11 shall not apply in relation to such income, if—
(a) the institution or fund maintains separate books of account in respect of such business;
(b) the donations made to the institution or fund are not used by it, directly or indirectly, for
the purposes of such business; and
(c) the institution or fund issues to a person making the donation a certificate to the effect that
it maintains separate books of account in respect of such business and that the donations received
by it will not be used, directly or indirectly, for the purposes of such business;]
(ii) the instrument under which the institution or fund is constituted does not, or the rules
governing the institution or fund do not, contain any provision for the transfer or application at any
time of the whole or any part of the income or assets of the institution or fund for any purpose other
than a charitable purpose;
any sums paid by the assessee, being a company, in the previous year as donations to the
Indian Olympic Association or to any other association or institution 2[established in India, as the
Central Government may, having regard to the prescribed guidelines, by notification in the Official
Gazette, specify in this behalf] for—
the development of infrastructure for sports and games; or
the sponsorship of sports and games,
in India;]
3[
any sums paid by the assessee, during the period beginning on the 26th day of January,
2001 and ending on the 30th day of September, 2001, to any trust, institution or fund to which this
section applies for providing relief to the victims of earthquake in Gujarat.]
4* * * * *
5[
Where the aggregate of the sums referred to in sub-clauses
and
and in 7[clauses
and
exceeds ten per cent of the gross total income (as
reduced by any portion thereof on which income-tax is not payable under any provision of this Act and by
any amount in respect of which the assessee is entitled to a deduction under any other provision of this
Chapter), then the amount in excess of ten per cent of the gross total income shall be ignored for the
purpose of computing the aggregate of the sums in respect of which deduction is to be allowed under subsection
This section applies to donations to any institution or fund referred to in sub-clause
of
clause
of sub-section
where the institution or fund derives any income, such income would not be liable to
inclusion in its total income under the provisions of sections 11 and 12 9*** 10*** 11[or clause
or clause
the institution or fund maintains separate books of account in respect of such business;
the donations made to the institution or fund are not used by it, directly or indirectly, for
the purposes of such business; and
the institution or fund issues to a person making the donation a certificate to the effect that
it maintains separate books of account in respect of such business and that the donations received
by it will not be used, directly or indirectly, for the purposes of such business;]
the instrument under which the institution or fund is constituted does not, or the rules
governing the institution or fund do not, contain any provision for the transfer or application at any
time of the whole or any part of the income or assets of the institution or fund for any purpose other
than a charitable purpose;