Deduction For Donation Under Section 80G – Check Limits
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Deduction For Donation Under Section 80G
(1) Available to: All assessees.
(2) Nature of Expenditure: Donation during the PY (Previous Year) in money, not in kind.
(3) Amount of Deduction: Donations made to following are eligible for
(A) 100% deduction without any qualifying limit.
- The Prime Minister’s National Relief Fund
- The Prime Minister’s Armenia Earthquake Relief Fund
- The National Foundation for Communal Harmony
- The National Defence Fund set up by the Central Government
- The Africa (Public Contributions – India) Fund
- A University or any educational institution of national eminence as may be approved by the prescribed authority in this behalf
- The Maharashtra Chief Minister’s Relief Fund during the period beginning on the 1st day of October, 1993 and ending on the 6th day of October, 1993 or to the Chief Minister’s Earthquake Relief Fund, Maharashtra
- The Andhra Pradesh Chief Minister’s Cyclone Relief Fund, 1996
- Any fund set up by the State Government of Gujarat exclusively for providing relief to the victims of earthquake in Gujarat
- The Chief Minister’s Relief Fund
- The Lieutenant Governor’s Relief Fund in respect of any State or Union territory
- Zila Saksharta Samiti.
- The National Blood Transfusion Council
- Any State Blood Transfusion Council.
- The National Illness Assistance Fund
- The Army Central Welfare Fund
- The Indian Naval Benevolent Fund
- The Air Force Central Welfare Fund established by the armed forces of the Union for the welfare of the past and present members of such forces or their dependants
- The National Sports Fund to be set up by the Central Government
- The National Cultural Fund set up by the Central Government
- The Fund for Technology Development and Application set up by the Central Government
- Any fund set up by a State Government to provide medical relief to the poor
- The National Trust for Welfare of Persons suffering with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities.
- National Children’s Fund
(B) 50% deduction without any qualifying limit.
- Jawaharlal Nehru Memorial Fund
- Prime Minister’s Drought Relief Fund
- Indira Gandhi Memorial Trust
- The Rajiv Gandhi Foundation.
(C) 100% deduction with qualifying limit. (i.e. 10% of adjusted GTI).
- Donations to the Government or a local authority for the purpose of Promotion of family planning.
- Sums paid by a company to Indian Olympic Association
(D) 50% deduction with qualifying limit. (i.e. 10% of adjusted GTI).
- Donation to Govt. or Approved Institution for any charitable purpose, except family planning.
- Any approved charitable institution, which is not for the benefits of any particular COMMUNITY.
- Authority engaged in planning, development of cities.
- Donation for repair or renovation of any temple, mosque, church, gurudwara or other place notified by the CG to be historic or national Importance.
IMPORTANT NOTE:-
1. Qualifying Limit:
Where the aggregate of the donations made to funds/institutions covered under (C) & (D) exceeds 10% of the Adjusted Gross Total Income, the amount in excess of 10% of the Adjusted GTI will be ignored while computing the aggregate of the sums in respect of which deduction is to be allowed.
2. Adjusted Gross Total Income:
| Gross total Income | XXXX |
| Less: LTCG | XXXX |
| STCG taxable under Section 111A | XXXX |
| Deduction u/s 80C to 80U (except u/s 80G) | XXXX |
| Adjusted Gross Total Income | XXXX |
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