CIRCULAR

INCOME-TAX ACT

Submission of certificate for claiming deductions under section 80G of the Income-tax Act, 1961 in respect of donation made by an employee to the Prime Minister’s National Relief Fund, the Chief Minister’s Relief Fund and the Lieutenant Governor’s Relief Fund

CIRCULAR NO. 2/2005, DATED 12-1-2005

In cases where employees make donations to the Prime Minister’s  National Relief Fund, the Chief Minister’s Relief Fund or the Lieutenant Governor’s Relief Fund through their respective employers, it is not possible for such funds to issue separate certificate to every such  employee in respect of donations made to such funds as contributions made to these funds are in the form of a consolidated cheque. An employee who makes donations towards these funds is eligible to claim deduction under section 80G of the Income-tax Act, 1961. It is, hereby, clarified that the claim in respect of such donations as indicated above will be admissible under section 80G of the Income-tax Act, 1961 on the basis of the certificate issued by the Drawing and Disbursing Officer (DDO)/ Employer in this behalf.

PRESS NOTE, DATED 12-1-2005

As per Circular No. 2/2005, dated 12th January, 2005, issued by the Central Board of Direct Taxes, it has been clarified that in cases where employees make donations to the Prime Minister’s National Relief Fund, the Chief Minister’s Relief Fund or the Lieutenant Governor’s Relief Fund through their respective employers, the claim in respect of such donations will also be admissible under section 80G of the Income-tax Act, 1961 on the basis of the certificate issued by the Drawing and Disbursing Officer (DDO)/Employer in this behalf.

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