Donation Eligible Under Section 80 G

Donation Eligible Under Section 80 G

Donation under section 80 G  meaning gives up right

Mode of donation  section 80 G  Cash.Cheque, Draft only

Deduction  is available under section 80 G only for prescribed funds

Every assessee need to claim dedication under section 80 G keep some records of

-Name of  Donee

-Address of the Donee

-PAN of Donee

-Amount of Donation

According to section 80 G of Income Tax Act 1961 allows   deduction  form total income for any donations made by assessee.

There are two type of fund

Donation amount 100% deduct able

without qualifying Limit

  1. The National Defense Fund set up by the Central Government.
  2.  The Prime Minister’s National Relief Fund.
  3. The Prime Minister,s Armenia Earthquake Relief Fund
  4. The Africa ( Public Contribution India) Fund
  5. The National Children’s Fund
  6. The National Foundation for Communal Harmony
  7. Any Zila saksharta Samiti constituted in any district.
  8.  Any fund set up by the State Government of Gujarat exclusively for providing relief to the victims of earthquake in Gujarat.
  9. The Maharashtra Chief Minister’s Relief Fund .
  10. Any fund set up by State Government to provide medical relief to the poor.
  11. The National Illness Assistance Fund,
  12. The Army Central Welfare Fund.
  13. The National Sport Fund to be set up by the Central Government.
  14. The National Cultural Fund set up by the Central Government.
  15. The Chief Minister’s Relief Fund

Donation amount 50% deduct able without qualifying limit.

  • 1. Prime Minister’s Drought Relief Fund
  • 2.Jawaharlal Nehru Memorial Fund
  • 3.Indira Gandhi Memorial Trust
  • 4.Rajiv Gandhi Foundation
  • Permanent Account Number