INSPITE of all the contributions made to social causes, there is a huge gap between the demand of money from the needy and the amount donated by philanthropists. This probably, is the reason why the Government has given tax benefits on donations. The amount donated towards charity attracts deduction under section 80G of the Income Tax Act, 1961. Section 80G has been in the law book since financial year 1967-68 and it seems it’s here to stay. Several deductions have been swept away but the tax sop for donations appears to have survived the axe. The main features of tax benefit with respect to charity under section 80G are as follows:
Page Contents
- 1. Deduction U/s. 80G is Allowable to all kind of Assessee
- 2. Deduction U/s. 80G on Donation to Foreign Trust
- 3. Deduction U/s. 80G on Donation to Political Parties
- 4. Only donation made to prescribed funds and institutions qualify for section 80G deduction
- 5. Maximum allowable deduction under section 80G
- 6. Documentation Required for Claiming deduction U/s. 80G
- 7. Only donations in cash/cheque are eligible for the tax deduction under section 80G
- 8. Deduction U/s. 80G on Donation made by NRI
- 9. Deduction under section if donation deducted from Salary and donation receipt certificate is on the name of employer
- 10. Limit on donation amount under section 80G
- 11. Deduction amount U/s. 80G
- a. Donations with 100% deduction under section 80G without any qualifying limit:
- b. Donations with 50% deduction under section 80G without any qualifying limit.
- c. Donations to the following are eligible for 100% deduction subject to 10% of adjusted gross total income
- d. Donations to the following are eligible for 50% deduction under section 80G subject to 10% of adjusted gross total income
- 12. Qualifying Limit for deduction under section 80G
- 13. Eligible Donation for deduction U/s. 80G
- 14. Tax benefit under section 80G depends on rate of Tax applicable to the Assessee
- 15. ILLUSTRATION OF BENEFITS UNDER SECTION 80G
1. Deduction U/s. 80G is Allowable to all kind of Assessee
Any person or ‘assessee’ who makes an eligible donation is entitled to get tax deduction under section 80G subject to conditions. Section 80G does not restrict the deduction to individuals, companies or any specific category of taxpayer.
2. Deduction U/s. 80G on Donation to Foreign Trust
Donations made to foreign trusts do not qualify for deduction under section 80G.
3. Deduction U/s. 80G on Donation to Political Parties
You cannot claim deduction under section 80G for donations made to political parties for any reason, including paying for brochures, souvenirs or pamphlets brought out by such parties. However deduction for contribution ( other than cash contribution) to political parties can be claimed u/s 80GGB/80GGC
4. Only donation made to prescribed funds and institutions qualify for section 80G deduction
All donations are not eligible for tax benefits. Tax benefits can be claimed only on specific donations i.e. those made to prescribed funds and institutions.
5. Maximum allowable deduction under section 80G
If aggregate of the sums donated exceed 10% of the adjusted gross total income, the amount in excess of 10% ceases to be entitled for tax benefit.
6. Documentation Required for Claiming deduction U/s. 80G
- Stamped receipt: For claiming deduction under Section 80G, a receipt issued by the recipient trust is a must. The receipt must contain the name , address & PAN of the Trust, the name of the donor, the amount donated (please ensure that the amount written in words and figures tally). In case of donation which are eligible for 100% deduction recipient should also insist on form 58 from trust. Form 58 contains the details of project cost (for which the donation is received), amount authorised under this project and the actual amount collected. Without form 58, the claim for 100% deduction could be rejected even if the receipt mentions 100% deduction.
- Mention of Registration No. of the Trust Under 80G on receipt:- The most important requirement is the Registration number issued by the Income Tax Department under Section 80G. This number must be printed on the receipt. Generally, the Income Tax Department issues the registration for a limited period (of 2 years) only. Thereafter, the registration has to be renewed. The receipt must not only mention the Registration number but also the validity period of the registration.
- Validity of Registration U/s. 80G on the date of Donation:- The donor must ensure that the registration is valid on the date on which the donation is given. For example, the registration of a trust may be valid from April 1, 2007 to March 31, 2009. Now, if the trust does not get its registration renewed on or after April 1, 2009 then even if donation receipt is issued by the trust to the donor for donations received on or after April 1, 2009, the donor would not get any tax benefit.
With Effect from 1st October 2009 it is not required for a trust to apply for renewal of 80G certificate, if the same is valid on 01.10.2009 or valid upto a date thereafter unless department specifically ask Trust to apply for renewal. So Old 80G certificate will remain valid if the same is valid on 01.10.2009.
- Photocopy of the section 80G certificate :- Check the validity period of the 80G certificate. Always insist on a photocopy of the 80G certificate in addition to the receipt.
7. Only donations in cash/cheque are eligible for the tax deduction under section 80G
Donations in kind do not entitle for any tax benefits. For example, during natural disasters such as floods, earthquake, and many organisations start campaigns for collecting clothes, blankets, food etc. Such donations will not fetch you any tax benefits. No deduction under this section is allowable in case the amount of donation exceeds Rs 10000/- from A.y 2013-14 to 2017-18 (Rs 2000/- from A.y 2018-19) unless the amount is paid by any mode other than cash.
8. Deduction U/s. 80G on Donation made by NRI
NRIs are also entitled to claim tax benefits against donations, subject to the donations being made to eligible institutions and funds.
9. Deduction under section if donation deducted from Salary and donation receipt certificate is on the name of employer
Employees can claim deduction u/s 80G provided a certificate from the Employer is received in which employer states the fact that The Contribution was made out from employee’s salary account.
10. Limit on donation amount under section 80G
There is no upper limit on the amount of donation. However in some cases there is a cap on the eligible amount i.e. a maximum of 10% of the gross total income.
11. Deduction amount U/s. 80G
Donations paid to specified institutions qualify for tax deduction under section 80G but is subject to certain ceiling limits. Based on limits, we can broadly divide all eligible donations under section 80G into four categories:
a) 100% deduction without any qualifying limit (e.g., Prime Minister’s National Relief Fund).
b) 50% deduction without any qualifying limit (e.g., Indira Gandhi Memorial Trust).
c) 100% deduction subject to qualifying limit (e.g., an approved institution for promoting family planning).
d) 50% deduction subject to qualifying limit (e.g., an approved institution for charitable purpose other than promoting family planning).
List of Institution donation to whom is eligible to 100% deduction without any qualifying limit, eligible to 50% deduction without any qualifying limit, 100% & Subject to qualifying limit and of those eligible for 50% deduction subject to qualifying limit are as follows :-
a. Donations with 100% deduction under section 80G without any qualifying limit:
1. Prime Minister’s National Relief Fund
2. National Defence Fund set up by Central Government.
3. Prime Minister’s Armenia Earthquake Relief Fund
4. The Africa (Public Contribution – India) Fund
5. National Children’s Fund
6. The National Foundation for Communal Harmony
7. Approved university or educational institution of national eminence
8. The Chief Minister’s Earthquake Relief Fund, Maharashtra
9. Any fund set up by the State Government Of Gujarat for providing reliefs to the victims of earthquake in Gujarat.
10. Fund set up by the State Government for the medical relief to the poor.
11. Donations made to Zila Saksharta Samitis.
12. The National Blood Transfusion Council or a State Blood Transfusion Council.
13. The Army Central Welfare Fund or the Indian Naval Benevolent Fund or The Air Force Central Welfare Fund.
14. National Illness Assistance Fund
15. Chief Minister’s or Lt. Governor’s Relief Fund
16. National Sports Fund
17. National Cultural Fund
18. Central Govt.’s Fund for Technology Development & Application
19. National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation & Multiple Disabilities
20. Andhra Pradesh Chief Minister’s Cyclone Relied Fund
b. Donations with 50% deduction under section 80G without any qualifying limit.
1. Jawaharlal Nehru Memorial Fund
2. Prime Minister’s Drought Relief Fund
3. National Children’s Fund
4. Indira Gandhi Memorial Trust
5. The Rajiv Gandhi Foundation
c. Donations to the following are eligible for 100% deduction subject to 10% of adjusted gross total income
1. Donations to the Government or a local authority for the purpose of promoting family planning.
2. Sums paid by a company to Indian Olympic Association.
3. Swachh Bharat Kosh ( From A.y 2015-16)
4. Clean ganga Fund ( From A.y 2015-16)
5. National Fund For control of drug abuse (From A.y 2016-17)
d. Donations to the following are eligible for 50% deduction under section 80G subject to 10% of adjusted gross total income
1. Donation to the Government or any local authority to be utilized by them for any charitable purposes other than the purpose of promoting family planning.
2. Any Authority referred to in section 10(20A) for the purpose of dealing with and satisfying the need for housing accommodation or for the purpose of planning/development of town and village.
3. Any Corporation specified in section 10(26BB) for promoting interest of minority community
4. Any notified temple, mosque, gurudwara church or other place (for renovation or repair)
12. Qualifying Limit for deduction under section 80G
The qualifying limits u/s 80G is 10% of the adjusted gross total income. The limit is to be applied to the adjusted gross total income. The ‘adjusted gross total income’ for this purpose is the gross total income (i.e. the sub total of income under various heads) reduced by the following:
- Amount deductible under Sections 80CCC to 80U (but not Section 80G)
- Exempt income
- Long-term capital gains
- Short- term capital gains taxable @15 per cent under section 111A.
- Income referred to in Sections 115A, 115AB, 115AC, 115AD relating to non-residents and foreign companies.
13. Eligible Donation for deduction U/s. 80G
There are thousands of trusts registered in India that claim to be engaged in charitable activities. Many of them are genuine but some are untrue. In order that only genuine trusts get the tax benefits, the Government has made it compulsory for all charitable trusts to register themselves with the Income Tax Department. And for this purpose the Government has made two types of registrations necessary u/s. 12A & U/s. 80G. Only if the trust follows the registration U/s. 12A, they will get the tax exemption certificate, which is popularly known as 80G certificate. The government periodically releases a list of approved charitable institutions and funds that are eligible to receive donations that qualify for deduction. The list includes trusts, societies and corporate bodies incorporated under Section 8 of the Companies Act 2013 as non-profit companies.
14. Tax benefit under section 80G depends on rate of Tax applicable to the Assessee
Let us take an illustration. Mr. X an individual and M/s. Y Pvt. Ltd., a Company both give donation of Rs. 1,00,000/- to a NGO called Satyakaam. The total income for the A.Y. year 2019-20 of both Mr. X and Ms. Y Pvt. Ltd. is Rs. 5,00,000/-. The tax benefit would be as shown in the table:
| Mr. X | MS. Y Pvt. Ltd. | |
| i) Total Income for the year 2019-20 | 5,00,000.00 | 5,00,000.00 |
| ii) Tax payable before Donation | 12.500.00 | 150000.00 |
| iii) Donation made to charitable organisations | 1,50,000.00 | 150,000.00 |
| iv) Qualifying amount for deduction (50% of donation made) | 75,000.00 | 75,000.00 |
| v) Amount of deduction u/s 80G (Gross Qualifying Amount subject to a maximum limit 10% of the Gross Total Income) | 50,000.00 | 50,000.00 |
| iv) Taxable Income after deduction | 4,50,000.00 | 4,50,000.00 |
| v) Tax payable after Donation | 10,000.00 | 1,35,000.00 |
| vi) Tax Benefit U/S 80G (ii)-(v) | 2,500.00 | 15,000.00 |
Note :
- Education Cess & Sec. & Higher Educ. Cess has not been included in working of tax benefit.
15. ILLUSTRATION OF BENEFITS UNDER SECTION 80G
i) Donations to private trusts
Step 1: Find out the qualifying amount
The qualifying amount under this category will be lower of the following two amounts:
a) The amount of donation
b) 10 per cent of the gross total income as reduced by all other deductions under Chapter VI-A of the Income Tax Act such as 80C (PPF, LIC etc.), 80D (mediclaim), 80CCC (pension schemes etc.).
For example, a taxpayer named Laxmi Arcelor as taxable salary of Rs 500,000. He has deposited Rs 70,000 in Public Provident Fund and Rs 60,000 in his company provident fund. He donates Rs 45,000 to CRY (Child Relief & You) trust. Presuming he has no other income & presuming that Donation is eligible for 50% deduction, his taxable income will be computed as under:
| Gross salary | Rs 500,000 |
| Less: Deduction under section 80C | Rs 130,000 |
| Gross total income (before 80G) | Rs 3,70,000 |
After making donation to CRY, his qualifying amount for 80G will be:
| Actual amount of donation | Rs 45,000 |
| 10% of Gross total income as computed above | Rs 37,000 whichever is lower |
Since 37,000 is lower, the qualifying amount will be Rs 37,000
Step 2: Find out actual deduction
The next question that arises is how much would be the actual deduction? In the case of donations to private trusts, the actual amount of donation would be 50 per cent of the qualifying amount.
Therefore, in the example given above, since the donation is made to a private trust, the deduction will be 50 per cent of the qualifying amount ie 50 per cent of Rs 37,000 = Rs 18,500.
So,
| Gross total income (Before 80G) | Rs 370,000 |
| Less: deduction under section 80G | Rs 18,500 |
| Total income (taxable income) | Rs 351,500 |
Step 3: Check upper limit
Finally, the deduction under section 80G cannot exceed your taxable income. For example, if your income before deduction is Rs 3 lakh and if you have given donation of Rs 5 lakh to the Prime Minister’s National Relief Fund, please do not expect to claim a loss of Rs 2 lakhs. Your income will be NIL (Rs 3 lakh – Rs 3 lakh). The deduction will be restricted to the amount of your income.
ii) Donations to trusts/funds set up by the Government
In this category, the entire amount donated i.e. 100 per cent of the donation amount is eligible for deduction. There is a long list of 21 funds/institutions/purposes for which donations given would qualify for 100 per cent eligibility. Notable among this list are:
– The National Defence Fund
– The Prime Minister’s National Relief Fund
– Any fund set up by the State Government of Gujarat for earthquake relief
The funds that figure in this long list are all set up by the Government. Private Trusts do not figure in this list.
Thus, in this category of donations, the ceiling of 10 per cent of the gross total income as reduced by all other deductions under Chapter VI-A of the Income Tax Act does not apply.
In the above example, if instead of donating to CRY, had the donation been given to say, The Prime Minister’s National Relief Fund, then the calculations would have different as shown below:
| Gross Total Income (Before 80G) | Rs 370,000 |
| Less: Deduction under section 80G | Rs 45,000 |
| Total Income (Taxable Income) | Rs 325,000 |
(Updated on 28.06.2018)
Author Bio
Sir,I am Salary person & I want to Donate 25000/- to shirdi sai sansthan can i get 100% exemption in income tax.
i from’jai ambe seva mandal i want sugestion from you sir how we get charity to our trust cont, mob/9324428784 andheri (east) marol.
Respected Sir ,
I have started my own NGO named Wings Of Desire Association dated on Nov 12 , 2014. Registered under the Karnataka Societies Registration Act , 1960(Karnataka Act 17 of 1960) . Sir our Association wants the 80G (5)(Vl) Certificate . So sir can u help us to get some information about it.
Thank you ,
Pramod.S.P
I WISH TO DONATE RS. 100000 TO A FUND AND CLAIM 100 % REBATE UNDER 80G BY SENDING A CHEQUE.[I DO NOT WISH TO SEND IT THROUGH NET BANKING OR ON-LINE.] MY INCOME IS LESS THAN 600000.WILL YOU PLEASE SEND ME A LIST OF SUCH FUNDS BY E-MAIL AND OBLIGE ?THANKS.
Dear Sir,
I had made donation to a religious trust (eligible under section 80g) in FY 13-14. However I missed claiming same while preparing my return. Can I claim it now. Any suggestion from your end will be highly appreciated.
Best Regards
Arvind.
I Have donated 2lakhs to P S Govindaswamy Naidu & Sons Charities
I which category this falls?
4th one?
50% with the limit
Dear Sir ,
I was filling the income tax return , i wan to enter the amount under section 80G as i have donoted some amount under Prime minister relief fund , i wan to fill that amount in the ITR 1 but the grey block for 80G not allow me to enter the amount what can i do for the same .
Please help for the same .
our ngo TELUGU BHASHA PARIRAKSHANA SAMITHI already got 80g registration.But some govt employees are donate some rupees for our society. But employees ddo/sto does not accept claiming 80g through the showing of IT schedule column vii.That ddo/ sto tells that govt employees pls go to the it office and filing the return and get tax exemption under 80g. they are not interest that process. why we get donations this system?
in my salary slip some amount is deducted for Prime Minister’s relief fund. To get exemption u/s 80G, I need to file PAN (for donee), address for donation made. This details are avilable in Donation receipts. But payment is made by Salary deduction , So we don’t have a donation receipts. How can I get the PAN and Address details for donation (salary Deduction)paid.
Sir,
In the above article it was mentioned that Donation made to Political Parties is not allowed under section 80G. But as per Section 80GGB and 80GGC, donations are allowed provided it is not paid in cash.
Kindly confirm.
I have donate such a large amount to temple trustees
Dear Sir,
I am working in pvt,100 percent EOU co.desire to donate rs.1 lac after considering 80c deduction.pvt.charitable trust eligible for 100 % deduction.
While filling the IT return there are four categories are showing.
A. Donations entitled for 100% deduction without qualifying limit
B. Donations entitled for 50% deduction without qualifying limit
C. Donations entitled for 100% deduction subject to qualifying limit
D. Donations entitled for 50% deduction subject to qualifying limit
Please suggest under which category i have to file IT return
Dear Sir,
I am working in MNC. I have paid some donation through salary via my employer.
Employer has give me the 80 G receipt (on the name of Company’s self charity foundation)to claim it through IT return.
While filling the IT return there are four categories are showing.
A. Donations entitled for 100% deduction without qualifying limit
B. Donations entitled for 50% deduction without qualifying limit
C. Donations entitled for 100% deduction subject to qualifying limit
D. Donations entitled for 50% deduction subject to qualifying limit
Please suggest under which category i have to file IT return.
Regards,
Maharshi
How much rebate is allowed on donation made to Shri Mata Vaishno Devi Shrine Board under Section 80-G of Income Tax Act. 100% or 50%?
Sir,
our company has given 15000 donation i.e. 5000 each trust and health care in that case form 80G is required or not.
for the a.y.14-15 salaried person who donate political party and claim 100% exempt or no??
How to find that the Donation to “HELP AGE INDIA” is covered under 100% or 50% exemption under Section 80G.
Humanity Care Foundation is a Registered NGO under Society Registration Act 1860( reg.: S-48694 NEW DELHI ) on 19 Mar 2004.with 80g certificate It is a national level development organization reaching out directly to improve the living standards, health, knowledge, environment of underprivileged children and people in urban slums and remote villages across country and to control population by proactively participation of privileged people in finding a solution to the problem.
Currently we are having more than 100 childrens who are seeking a roof to live in a safe shelter to dwell in ,in regards to the same , we at Humanity Care Foundation seeking your valuable & timely contribution towards the same in whatever best possible way you can help & support us in this noble cause We are opening Orphanage Home at Powai and will be opening at other centers soon
The Current Expenditure for the Orphanage Home is around Rs 50 Lakhs and so far we have raised funds of 11,76,545/- through our valuable donors support , so seeking your valuable & timely contribution towards the same
Kindly visit our website www.humanitycarefoundationindia.org for more details and some of our recent activities.
Looking forward to an appointment and
support from you.
Or if you wish you can donate online
Account Detail :
Humanity Care Foundation
Union Bank Of India
A/C: 629602010004033
IFS:UBIN0554642
BRANCH : Hiranandani Business Park Powai
Thanking you.
Yours truly
Priyanka Shinde +9198196922731
hcfindia11@gmail.com
info@humanitycarefoundationindia.org
Project Co Ordinator
Humanity Care Foundation
(Powai Mumbai Branch)
Dar sar my ngo Donor holders in my sociaty pag.
We are an organisation whose more than 50% of the shares are from foreign source, therefore we make the donations to NGOs into their FCRA account, please clarify if we are eligible to receive an 80G receipt even if the amount goes into the NGOs FCRA account?
Dear all !! Good to connect with you !! Well this is Dr Vidit Kumar president of Shri Ram Charitable Trust ,Bijnor working for charitable purposes got 80G certificate !!If you willing to donate !!pl contact – vkkumarvidit1@gmail.com 08192803520
i want to deposit amount in sukanya samradhi yojana for my granddaughter. may i get benefit of 8o g.
Sir, i have donated 2000/- in Prime Minister Relief Fund, Please tell how much amount will come under section 80G.
sir,u/s 80G whether we can claim deduction if we donate a particular amount to temple in cheque for annadanam programme
sir,if a person donating 50000 to a notified temple in cheque for annadanam programme in that temple then whether he can claim the amount as deduction u/s 80G
Meaning of the expression “any sums paid” in referance to Sec 80G of Income TAx Act
Dear Sir
I gift RS 100000 to my parents through internet banking. My Parents is senior citizen as well as not earning any money from other source. Is this amount is tax free for me if they invest it for more than 5 years and if so then under which section or Rule ?
Please help !!!!!!
Regards
Raushan
we have a trust started in aug 2011. with little donations from friends we started. now others want to donate but they expect 80G benefit. We have not so far applied for 80G. can we now get 80G? kindly clarify Sir.
we have trust started in aug 2011. can we get 80G benefit by applying now.kindly clarify.
sir,
u/s 35 C 125% tax benefit kindly explain in details
Dear sir,
I have ngo, how should i get 80(G) tax exemption authorities….. pls gv the process for apply…
thank u sir.
my gross income is 521746, deduction u/s 80c 149944, donation u/s 80g 1722, now i want to know how many amount i can donate u/s 80g for saving my tax for f.y.2014-15. i am working in zilla parishad in maharashtra. please guide me for donation u/s 80g in tempal etc. my mobile no. is 9422110401.
my gross income is 521746, deduction u/s 80c 149944, donation u/s 80g 1722, now i want to know how many amount i can donate u/s 80g for saving my tax for f.y.2014-15. i am working in zilla parishad in maharashtra. please guide me for donation u/s 80g in tempal etc.
how to register for 80G as an organisation for getting donation.
If any problems faces by any one towards “INVESTMENT PLANNING” u/s 80’C and 80’D and “INCOME TAX RETURN FILLING” then contact below:
Mob:8820427970 and Email: itr.advisory@yahoo.com
Make a good retirement planning with investment in ELSS Mutual Fund other than PPF for better return over there. You will get “TAX DEDUCTION” in both (ULIP/ELSS/PPF) upto 1.50 LAKH u/s 80’C of IT Act, 1961.
Medicalaim upto 35000/- deduction u/s 80’D of IT Act, 1961.
a ngo got 80g registration. iam a govt employee .my gross total income 400000 this year. how much amont donate to thats society from my salary.which amount exemption in my salary.
Dipankar Kumar Guharoy
What is Unicef India Permanent Account Number for Income Tax? I need for filing Income Tax Return else my donation info is not being accepted. Can someone help.
Thank you
Dipankar Kumar Guharoy
Hi Team,
I am salaried employee…
My wife is housewife and do not have any earning.
Can i put money in PPF account of my wife, and claim in my Income tax.
If I can claim, under what section will it be applicable and what is the max amount I am give to wife / parents (senior citizens)
Hi
What is the procedure and requirement to file a application for 12 A registration and 80 G exemption. After applying for 12 A how long it take to get the 80 G exemption.
Regards
if i donete $1000 to chatitable trust it will be exempt or not
Sir,
You have interpreted renewal clause..as under……
” With Effect from 1st October 2009 it is not required for a trust to apply for renewal of 80G certificate, if the same is valid on 01.10.2010 or valid upto a date thereafter unless department specifically ask Trust to apply for renewal.”
In this issue… I would like to say that the above date for validity have wrongly mentioned by author. It should be 01.10.2009. As it was inserted by Finance Act’2009. Pls check the same
To fill ITR1, in 80G the PAN of PM relief fund, address and pincode of Uttaranchal requires. so please help me
I have establsihed a charity and I want to be registered under Section 80 G for donors to make donations and enable them to claim this exemption
I donated to “shri Nand Yasoda Bhawan” Shri Balram Yogmaya Janmasthan, Shri balkrishna Goverdhanesh Ji Cheritable Sewa Trust, Gokul mathura, (Reg No. – 1551), so can I got benefitted for tax and please any one can tell me the contact no. or PAN of this trust.
IN CASE OF DONEE FUNDS SETUP BY GOVERNMENT AS DESCRIBED IN SECTION 80G(2),PLEASE USE PAN AS “GGGGG0000G”, IN THE ABSENCE OF PAN NO.
C.M. Relief Fund, Uttrakhand
PAN- AAAGM0036M
Address: Dehradun
Sate: Uttranchal
Pin- 248001
All employees their one day salary to Chief Minister’s relief fund for Flood Relief Fund.
It is exempted 100% as per sec 80G. To get this exemption. I need to file PAN (for donee), address for donation made. This details are available in Donation receipts. But payment is made by Salary deduction , So we don’t have a donation receipts. How can I get the PAN and Address details for donation (salary Deduction)paid to flood relief fund.
SIR
I have donated Rs. 431 to Prime Minister Relief Fund through DDO from my salary hence I do not have PAN number nor details of PMRF (Prime Minister Relief Fund). How can I get benefit of Tax rebate under section 80G from my salary.
Thank you
snthakur
All Teachers in Higher Secondary School are contributing their one day salary to Chief Minister’s relief fund for THANE Cyclone.
It is exempted 100% as per sec 80G. To get this exemption. I need to file PAN (for donee), address for donation made. This details are available in Donation receipts. But payment is made by Salary deduction , So we don’t have a donation receipts. How can I get the PAN and Address details for donation (salary Deduction)paid to Thane Cyclone on January 2012. –
All Teachers in Higher Secondary School are contributing their one day salary to Chief Minister’s relief fund for THANE Cyclone.
It is exempted 100% as per sec 80G. To get this exemption. I need to file PAN (for donee), address for donation made. This details are avilable in Donation receipts. But payment is made by Salary deduction , So we don’t have a donation receipts. How can I get the PAN and Address details for donation (salary Deduction)paid to Thane Cyclone on January 2012.