The following income shall be ³[deducted from the computation of total income], namely:—

(1) By bank transfer by the assessee in any income year—

(a) income of an assessee donated in an income year to any fund established by or under the provisions of Trust of Prime Minister’s Education Assistance Act, 2012 (Act No. 15 of 2012) subject to a maximum of—

(i) 10% (ten percent) of income of a company or Taka eight crore, whichever is less;

(ii) 10% (ten percent) of income of an assesseeother than a company or one crore Taka, whichever is less;

(b) income of an assessee donated in an income year to any girls’ school or girls’ college approved by the Ministry of Education of the Government; ⁴[***]

(c) income of an assesseedonated in an income year by a crossed cheque or bank transfer to any Technical and Vocational Training Institute approved by the Ministry of Education of the Government.

⁵[ (d) income donated to As-Sunnah Foundation; ]

⁶[ (e) income donated to July Shahid Smriti Foundation; ]

(2) Income of an assessee donated in an income year to any national level institution engaged in the research and development (R&D) of agriculture, science, technology and industrial development.