Chartered Accountant · ICAI M.No. 153926 · FRN 136869W
How 80G works
Section 80G allows a deduction for donations to approved funds and charities. The rate depends on the institution: some give 100% (like the PM’s relief fund), others 50%; and some are subject to a qualifying limit of 10% of your adjusted gross total income. It is an old-regime deduction.
The conditions
You need a proper receipt showing the institution’s name, PAN and 80G registration, and increasingly the donation must be reported by the institution (Form 10BD) for the credit to flow. Cash donations above ₹2,000 are not eligible — pay by cheque or digitally. The deduction is not available in the new regime. Confirm the institution’s 80G status before donating.
A worked example
Example: you donate ₹50,000 to an NGO eligible for 50% with the qualifying limit. You can deduct ₹25,000, provided it is within 10% of your adjusted income and you have a valid 80G receipt. Donate ₹5,000 in cash and it is disallowed — the ₹2,000 cash cap applies. Choosing the old regime is necessary to use it. Our team can verify eligibility and claim it.