(1) The income earned by any person mentioned in Part 1 of the Sixth Schedule shall not be included in computing the total income of that person in the said income year, but it shall be included in
computing the source of funds for the said income year subject to the following conditions, namely:—

(a) exclusion from the total income should be properly shown in the relevant column of the return; and

(b) details of the source and amount of income shall be submitted with the return.

(2) The sum donated by a person under Part 2 of the Sixth Schedule shall be excluded from the total income while computing his tax liability subject to the following conditions, namely:—

(a) such donation is reflected in the return or particulars or documents annexed with the return;

(b) the total amount of donation under Part 2 of the Sixth Schedule shall not exceed 10% (ten percent) of the total income shown before deducting the donation;

(c) details of the source and amount of income have been submitted with the return.