Income Tax Act, 2025
Section 10: Ins. by Act 26 of 1997, s. 23 (w.e.f. 11998).
10. Ins. by Act 26 of 1997, s. 23 (w.e.f. 11998).
349
Provided that such Fund is—
(a) the only Fund of its kind established in the State or the Union territory, as the case
may be;
(b) under the overall control of the Chief Secretary or the Department of Finance of the
State or the Union territory, as the case may be;
(c) administered in such manner as may be specified by the State Government or the
Lieutenant Governor, as the case may be; or]
1[(iiihg) the National Sports Fund to be set up by the Central Government; or
(iiihh) the National Cultural Fund set up by the Central Government; or]
2[(iiihi) the Fund for Technology Development and Application set up by the Central
Government; or]
3[(iiihj) the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental
Retardation and Multiple Disabilities constituted under sub-section (1) of section 3 of the
National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and
Multiple Disabilities Act, 1999 (44 of 1999); or]
4[(iiihk) the Swachh Bharat Kosh, set up by the Central Government, other than the sum spent
by the assessee in pursuance of Corporate Social Responsibility under sub-section (5) of section
135 of the Companies Act, 2013 (18 of 2013); or
(iiihl) the Clean Ganga Fund, set up by the Central Government, where such assessee is a
resident and such sum is other than the sum spent by the assessee in pursuance of Corporate
Social Responsibility under sub-section (5) of section 135 of the Companies Act, 2013
(18 of 2013); or]
5[(iiihm) the National Fund for Control of Drug Abuse constituted under section 7A of the
Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985); or]
(iv) any other fund or any institution to which this section applies; or
(v) the Government or any local authority, to be utilised 6[for any charitable purpose other
than the purpose of promoting family planning; or]
7[8[(vi) an authority constituted in India by or under any law enacted either for the purpose of
dealing with and satisfying the need for housing accommodation or for the purpose of planning,
development or improvement of cities, towns and villages, or for both;]
9[(via) any corporation referred to in clause (26BB) of section 10; or]
(vii) the Government or to any such local authority, institution or association as may be
approved in this behalf by the Central Government, to be utilised for the purpose of promoting
family planning;]
(b) any sums paid by the assessee in the previous year as donations for the renovation or repair of
any such temple, mosque, gurdwara, church or other place as is notified by the Central Government
in the Official Gazette to be of historic, archaeological or artistic importance or to be a place of public
worship of renown throughout any State or States;
the only Fund of its kind established in the State or the Union territory, as the case
may be;
under the overall control of the Chief Secretary or the Department of Finance of the
State or the Union territory, as the case may be;
administered in such manner as may be specified by the State Government or the
Lieutenant Governor, as the case may be; or]
1[
the National Sports Fund to be set up by the Central Government; or
the National Cultural Fund set up by the Central Government; or]
2[
the Fund for Technology Development and Application set up by the Central
Government; or]
3[
the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental
Retardation and Multiple Disabilities constituted under sub-section
of section 3 of the
National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and
Multiple Disabilities Act, 1999 (44 of 1999); or]
4[
the Swachh Bharat Kosh, set up by the Central Government, other than the sum spent
by the assessee in pursuance of Corporate Social Responsibility under sub-section
of section
135 of the Companies Act, 2013 (18 of 2013); or
the Clean Ganga Fund, set up by the Central Government, where such assessee is a
resident and such sum is other than the sum spent by the assessee in pursuance of Corporate
Social Responsibility under sub-section
of section 135 of the Companies Act, 2013
(18 of 2013); or]
5[
the National Fund for Control of Drug Abuse constituted under section 7A of the
Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985); or]
any other fund or any institution to which this section applies; or
the Government or any local authority, to be utilised 6[for any charitable purpose other
than the purpose of promoting family planning; or]
7[8[
an authority constituted in India by or under any law enacted either for the purpose of
dealing with and satisfying the need for housing accommodation or for the purpose of planning,
development or improvement of cities, towns and villages, or for both;]
9[
any corporation referred to in clause
of section 10; or]
the Government or to any such local authority, institution or association as may be
approved in this behalf by the Central Government, to be utilised for the purpose of promoting
family planning;]
any sums paid by the assessee in the previous year as donations for the renovation or repair of
any such temple, mosque, gurdwara, church or other place as is notified by the Central Government
in the Official Gazette to be of historic, archaeological or artistic importance or to be a place of public
worship of renown throughout any State or States;