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Tax Deductions
Updated: 15th August 2026•Income-tax Act, 2025 (TY 2026-27)

Section 80G Deductions: Donations to Charitable Trusts & Relief Funds

धारा 80G दान एवं धर्मार्थ कर कटौती नियम

Comprehensive guide to Section 80G of the Income Tax Act: claiming 50% or 100% tax deductions on contributions made to approved relief funds, statutory institutions, and charitable NGOs, Form 10BE donation certificates, and Section 80GGA scientific research deductions.

Written by: Author Profile
Direct Tax & CA Review Panel

Chartered Accountancy Review Panel • Senior Direct Tax Review Desk

Reviewed & Fact-Checked by: Technical Review Panel
Tax Law & Dispute Review Desk

Tax Litigation & Legal Review Panel • Tax Appeal & Procedure Review Desk

Published: 1st April 2026•Last Updated: 15th August 2026•Last Reviewed: 15th August 2026

Key Statutory Highlights (FY 2026-27 (AY 2027-28))

100% Deduction without Qualifying Limit: PM National Relief Fund, National Defence Fund, Clean Ganga Fund, PM CARES Fund.
50% Deduction without Qualifying Limit: Jawaharlal Nehru Memorial Fund, PM Drought Relief Fund.
100% Deduction with Qualifying Limit (10% of Adjusted GTI): Donations to Government/local authority for promotion of family planning.
50% Deduction with Qualifying Limit: Donations to approved NGOs, temples, mosques, churches, and charitable trusts registered u/s 80G(5).
Cash donation limit: Maximum ₹2,000 permitted in cash; donations exceeding ₹2,000 MUST be paid via digital/banking channels.
Mandatory Form 10BE: Taxpayer must possess Form 10BE donation certificate issued by the recipient NGO with unique filing reference.

Who is Eligible & When Does it Apply?

Applicability #1

All individual taxpayers, companies, HUFs, and firms donating to approved 80G institutions.

Step-by-Step Procedure & Compliance Roadmap

1

Donate to Approved 80G Entity

Pay via UPI, debit card, or net banking and obtain a stamped receipt with donor PAN.

2

Download Form 10BE Certificate

Obtain Form 10BE issued electronically by the NGO after filing Form 10BD with the tax department.

3

Fill Schedule 80G in ITR

Enter Donee PAN, Donee Name, Address, and Form 10BE reference number in ITR.

Mandatory Documents Checklist

Donation Payment Receipt, Form 10BE Certificate from Donee, Donee PAN & Registration Number

Common Mistakes & Compliance Risks to Avoid

•Donating in cash above ₹2,000 (disallowed completely).
•Filing 80G without Form 10BE reference number (triggers processing mismatch).

Frequently Asked Questions

Is donation of clothes, food, or medicines deductible under 80G?

No. Section 80G deduction is allowed ONLY for monetary donations made in Indian Rupees via banking channels. Donations in kind (food, clothing, equipment) are not deductible.

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🛡️ Educational Disclaimer: FinSetu India is an independent educational guidance and calculation platform. Content is published for general citizen awareness based on applicable laws as of FY 2026-27 (AY 2027-28). We do not provide personalized legal/tax advice or file returns directly. Verify current applicable rules on official portals or consult a qualified Chartered Accountant / Tax Lawyer.