In computing the total income of an assessee whose gross total income does not include income from “Profits and gains of business or profession”, deduction shall be allowed of an amount paid by him to—
(a) an approved scientific research association or University or College or other institution to be used for scientific research, research in social science or statistical research.
(b) an approved association or institution to be used for carrying out any approved programme or rural development, an approved institution, association or which has the object of training of persons for implementing programmes of rural development 35CCA
(c) public sector company or local authority or an approved association or institution for carrying out any eligible project or scheme 35AC.
(d) association/institution/fund which has the object of carrying out any programme of conservation of natural resources or sec. 35CCB afforestation.
(e) National Urban Poverty Eradication Fund (NUPEF).