Sec 80G: FREQUENTLY ASKED QUESTIONS (FAQs).

Donation has been deducted from my salary account and certificate has been issued in the name of my employer. How can I claim deduction in this case?

  • You should obtain a certificate from your employer specifying that the donation was made. And the certificate must also contain the amount deducted from your salary account.

Is the price of donated books and clothes eligible as deduction under Section 80G?

  • Donations in kind like clothes, toys, food, other gift items etc. do not qualify for deduction under any section. Hence, the donation must be in the form of cash or through cheque or online transfer.

I have given donation to a charitable trust operating in Australia. How can I claim deduction under Section 80G?

  • Donations to trusts or Institutions operating outside India are not eligible for claiming deduction under Section 80G. Hence, deduction cannot be claimed.

I have made donation to Electoral Fund. How can I claim deduction under section 80G?

  • Section 80G does not cover the deduction for donations paid to any political party. However, you can claim deduction for political contributions under Section 80GGC.

I have made donation to a research Institute in Bangalore. How can I claim deduction under section 80G?

  • Section 80G does not cover the Donations for any Scientific Research or Rural Development. However, you can claim deduction under Section 80GGA.

How to know if organisation you are donating to, falls in 50% or 100% category?

You can check your donation receipt. % of exemption is written on every donation receipt. Generally, donation receipt must contain following details:

  • Name, Address and PAN of the Charitable Trust / Institution
  • Name of donor and details of amount donated by him.
  • Registration number of the trust under Section 80G and validity of such registration.
  • Section of the Income Tax Act under which exemption is granted.


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