• Mar
  • 23
  • 2012

S.80G No deduction if donation in cash exceeds ten thousand rupees

Article ID 48973 | Posted In Income Tax | | 7 Comments » Print Friendly and PDF

A new clause has been added to sub-section (5C) of Section 80G vide Finance Bill 2012 where no deduction shall be allowed under this section in respect of donation of any sum exceeding ten thousand rupees, unless such sum is paid by any mode other than cash.

As per the new sub-section (5D) to Section 80G any payment exceeding a sum of ten thousand rupees shall only be allowed as a deduction if such sum is paid by any mode other than cash.

These amendments will take effect from 1st April, 2013 and will, accordingly, apply in relation to assessment year 2013-14 and subsequent assessment years.

Amendment of section 80G vide finance Bill 2012 dated 16.03.2012

27. In section 80G of the Income-tax Act, after sub-section (5C), the following sub-section shall be inserted with effect from the 1st day of April, 2013, namely:—

“(5D) No deduction shall be allowed under this section in respect of donation of any sum exceeding ten thousand rupees unless such sum is paid by any mode other than cash.”.


  • CA Mihir Kumar sahu

    Can a trust issue 80G certificates to a group of 30 donors who donate 7500 each having individual pan no.And can they avail deduction u/s 80 G.Thanks

  • Chandan Chaudhary

    Donation paid in Cash Rs. 44675/- for deduction U/s 80 G.
    Deduction is amount ………….?

  • khajamiya

    These amendments will take effect from 1st April, 2013 and will, accordingly, apply in relation to assessment year 2013-14 and subsequent assessment years.

    if it take effect from 01.04.2013 then the assessment year would be 2014-15 , please see the comment some where some mistake may i am worng.

  • S Sudarshana

    If cash donation in an year is Rs.9000 and cheque donation is Rs.5000, deduction will be for Rs.14,000. If the cash donation by cash is Rs.11000 and chque donation is rs.5000, deduction will be for Rs.10000 plus 5000, i.e. Rs.15,000/- Donation made above Rs.10000 by cash will be restricted to Rs.10000/-

  • MANOJ INSAN

    agar 9000 cash donation or 5000 cheque sy donation ki ho to deduction kis amount per melege.

  • parveen gupta

    or 9000/- monthly bhi paid kar rahe ho to bhi bataye

    praveen.gupta@darcl.com

  • parveen gupta

    agar hum kisi ko monthly donation 1100/- 80g main paid kar rahe hain to us per rebate milega ya nahi kyoni yeh yearly 10000/- se jyada ho jayega