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80GGB and 80GGC - Contribution to Local Authority & AJP funded by Govt.

Direct Taxation

Hi sir, hope you're well. Contribution to Local Authority & AJP funded by Govt., is not allowed as deduction u/s 80GGC. However, would such deduction be allowed u/s 80GGB if Indian company gives? Since no such provision is present in 80GGB Thanks Video Details P3A - Income Tax (New) Chp 7 - Deductions from Gross Total Income 2. S.80GGA, 80GGB & 80GGC