Income-tax Act, 2025

Deduction in respect of donations to certain funds, charitable institutions, etc - Section 133

Deduction in respect of donations to certain funds, charitable institutions, etc.

133. (1) In computing the total income of an assessee, there shall be deducted, as per and subject to the provisions of this section,

(a) the whole of the aggregate of the sum or the sums paid by the assessee, in the tax year as donations to

(i) the National Defence Fund set up by the Central Government; or

(ii) the Prime Minister's National Relief Fund or the Prime Minister's Citizen Assistance and Relief in Emergency Situations Fund (PM CARES FUND); or

(iii) the Prime Minister's Armenia Earthquake Relief Fund; or

(iv) the Africa (Public Contributions-India) Fund; or

(v) the National Children's Fund; or

(vi) the National Foundation for Communal Harmony; or

(vii) a University or any educational institution of national eminence as may be approved by the prescribed authority in this behalf; or

(viii) any fund set up by the State Government of Gujarat exclusively for providing relief to the victims of earthquake in Gujarat; or

(ix) any Zila Saksharta Samiti constituted in any district under the chairmanship of the Collector of that district for improving primary education in villages and towns having a population up to one lakh according to the last census of which figures are published before the first day of the relevant tax year, in such district and for literacy and post-literacy activities; or

(x) the National Blood Transfusion Council or 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; or

(xi) any fund set up by a State Government to provide medical relief to the poor; or

(xii) the Army Central Welfare Fund or the Indian Naval Benevolent Fund or the Air Force Central Welfare Fund established by the armed forces of t .... To read the full section download the app from Google Play store