528. Donation to Prime Minister’s National Relief Fund [sub-clause (iiia) of clause (a) of sub-section (2)] – Money order coupons to be treated as sufficient evidence of donation
Under the provisions of section 8OG deduction is allowable as spelt out in the said section on the sums paid by an assessee to the Prime Minister’s National Relief Fund. With a view to helping the donors to remit amounts of the donations to the Fund, the money orders addressed to the Prime Minister’s National Relief Fund have been exempted from payment of money order commission. Taking the advantage of this facility a large number of persons have sent their contributions to the fund through money orders. In the cases of persons who have sent their donations through the money orders, the money order coupons duly receipted by the Confidential Assistant-cum-Accounts Officer, Prime Minister’s Secretariat, may be treated as sufficient evidence of the donations having been made to the fund for purposes of allowing deduction under section 80G.
Circular : No. 178 [F. No. 176/82/75-IT(A-I)], dated 23-9-1975.
