or the state councils headed by the Secretary, Health, of the concerned state government/union territory, to be set up in consultation with the National Council. Similarly, 100% deduction will be allowed in respect of donations made to the Army Central Welfare Fund, Indian Naval Benevolent Fund, Air Force Central Welfare Fund and National Cultural Fund, Fund for Technology Development & Applications, I.O.A. and certain funds for Kargil jawans. Where any trust, etc. spends not more tha” 3% of its income on any religious purpose, exemption would not be denied.
The deduction by an assessee to the Chief Minister’s Relief fund urthe Lieutenant Governor’s Relief Fund in respect of any state or union territory, as the case may be, will be 100%, provided such a fund is the only one of its kind, established in the state or the union territory and is 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, and is administered as may be specffied by the state government or the lieutenant governor, as the case may be.