PBAs approved by Minister of Finance for section 18A purposes are listed in Part II (of the Ninth Schedule to the IT Act. The PBAs are limited to certain categories, which include:
Welfare and Humanitarian;
Health Care;
Education and Development;
Conservation, Environment and Animal Welfare;
Land and Housing.
Refer to Part II of the Ninth Schedule to the IT Act. link to ITA) for the comprehensive list of approved PBAs qualifying for S18A approval
