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Skip Navigation LinksSection-44-(6)-of-Income-Tax-Act-1967

Subsection (6) amended by Act 608 of 2000 s8(a)(i), by substituting for the full stop at the end of the subsection a colon, with effect from year of assessment 2001.


Provided that the amount to be deducted from the aggregate income for the relevant year in respect of any gift of money made to any institution or organization approved for the purposes of this section by the Director General shall not exceed―


  1. in the case of a person other than a company, seven per cent of the aggregate income of that person in the relevant year; or
  2. in the case of a company, ten per cent of the aggregate income of that company in the relevant year.