Donation Eligibility Under Section 80G & 80GGA of Income Tax Act

Donation under Section 80G & 80GGA

A comprehensive guide on Section 80G & 80GGA:


Section 80G

Section 80 G is the deduction from the income tax amount. The contributors used to make charity in the charitable funds, and in the certain relief funds. The amount of charity is deducted from the income tax amount. This deduction in the income tax return amount comes under the Section 80G of Income Tax Act. Yet, all the deductions are not made under the section. The valid donations are only made to become a deduction under the section.

What are the Mode of Payments?

This deduction must be asserted when the contribution has been made by means of a check or a draft or cash. Be that as it may, the deduction doesn’t take into account gifts made in real money surpassing Rs 10,000. In-kind commitments, for example, nourishment, material, garments, medicines, and so forth, don’t fit the bill for deduction under section 80G.

From Financial Year 2017-18 Onwards:

Any gifts made in real money surpassing Rs. 2,000 won’t be permitted as a deduction. The gifts above Rs. 2,000 ought to be made in any mode other than money to qualify as a finding Under Section 80G.

The Measure of 80G Donation:

The different gifts determined in segment 80G are qualified for the reasoning of up to either 100% or half with or without limitation, as given in Section 80G.

How to Claim of Deduction Under Section 80G?

If you want to attain the deduction, you have to submit a few details with income tax return, such as:

  • Donee’s Name
  • Donee’s Address
  • Donee’s PAN Card
  • Contribution Amount

100% Eligible Deductions on the Donations without any Qualifying Limit:

  • National Defense Fund set up by the Central Government
  • Leader’s National Relief Fund
  • National Foundation for Communal Harmony
  • An Affirmed College/Instructive Foundation of National Distinction
  • Zila Saksharta Samiti comprised in any area under the chairmanship of the Collector of that locale
  • Store set up by a State Government for the therapeutic alleviation to poor people
  • National Illness Assistance Fund
  • National Blood Transfusion Council or to any State Blood Transfusion Council
  • National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation, and Multiple Disabilities
  • National Sports Fund
  • National Cultural Fund
  • Reserve for Technology Development and Application
  • National Children’s Fund
  • Boss Minister’s Relief Fund or Lieutenant Governor’s Relief Fund concerning any State or
  • Union Territory
  • The Army Central Welfare Fund or the Indian Naval Benevolent Fund or the Air Force Central Welfare Fund, Andhra Pradesh Chief Minister’s Cyclone Relief Fund, 1996
  • The Maharashtra Chief Minister’s Relief Fund during October 1, 1993, and October 6, 1993
  • Boss Minister’s Earthquake Relief Fund, Maharashtra
  • Any reserve set up by the State Government of Gujarat solely for giving help to the casualties of the quake in Gujarat
  • Any trust, establishment or store to which Section 80G(5C) applies for giving alleviation to the casualties of the seismic tremor in Gujarat (a contribution made during January 26, 2001, and September 30, 2001) or
  • PM’s Armenia Earthquake Relief Fund
  • Africa (Public Contributions – India) Fund
  • Swachh Bharat Kosh (appropriate from FY 2014-15)
  • Clean Ganga Fund (appropriate from FY 2014-15)
  • National Fund for Control of Drug Abuse (appropriate from FY 2015-16)

The Donation Amount Eligible for a 50% Deduction:

  • Jawaharlal Nehru Memorial Fund
  • Indira Gandhi Memorial Trust
  • Prime Minister’s Drought Relief Fund
  • Rajiv Gandhi Foundation

Donation Eligible for 100% Deduction Subject to 10% of Adjusted Gross Total Income

  • Donations to the legislature or any endorsed neighborhood authority, establishment or relationship to be used to advance family arranging.
  • Donation by a Company to the Indian Olympic Association or to some other informed affiliation or organization set up in India for the improvement of the framework for sports and games in India, or the sponsorship of sports and games in India.

Donation Eligible for 50% Deduction Subject to 10% of Adjusted Gross Total Income

  • Some other reserve or any organization which fulfils the conditions referenced in Section 80G(5)
  • Government or any neighborhood authority, to be used for any magnanimous reason other than the motivation behind advancing family arranging
  • Any power established in India to manage and fulfilling the requirement for lodging convenience or to plan, advancement or improvement of urban areas, towns, towns or both
  • Any enterprise alluded to in Section 10(26BB) for advancing the enthusiasm of the minority network
  • For fixes or redesign of any informed sanctuary, mosque, gurudwara, church, or different spots.

Section 80GGA

Section 80GGA permits reasonings for donations made towards logical research or provincial improvement. This derivation is permitted to all assesses aside from the individuals who have a pay (or misfortune) from a business and additionally a calling.

Method of payment:

Donations can be made as a check or by a draft or in real money; anyway, money gifts in an overabundance of Rs. 10,000 are not permitted as contributions. 100% of the sum that is given or contributed is viewed as qualified for findings.

Donation Eligible Under Section 80GGA

  • Any total paid to an exploration affiliation which attempts logical research, or an aggregate paid to a school, college or some other foundation to be utilized for logical research that is completely endorsed by the recommended authority under area 35(1)(ii)
  • Aggregate paid to an exploration affiliation which attempts examine in sociology or measurable research, or total paid to a school, college or some other establishment to be utilized for a similar reason, and these must all be affirmed by the recommended authority under segment 35(1)(iii)
  • Aggregate paid to an affirmed affiliation or organization which embraces any program of country advancement and is endorsed under segment 35CCA
  • Total paid to an endorsed affiliation or establishment which attempts preparing of the person(s) for executing projects of country advancement
  • Total paid to an open area organization, neighborhood authority, or an affirmed affiliation or establishment which completes undertakings or plans endorsed under segment 35AC.
  • Entirety paid to informed Rural Development Fund
  • Entirety paid to informed Fund for Afforestation
  • Entirety paid to informed National Poverty Eradication Fund

On the off chance that a conclusion has been permitted under area 80GGA, such costs will not be deductible under some other arrangement of the annual expense act.

Adjusted Total Income

Balanced complete salary: Adjusted absolute gross pay is the gross all out pay (the whole of pay under all heads) diminished by the total of the accompanying-

  • Sum deductible under Sections 80CCC to 80U (yet not Section 80G)
  • Absolved Salary
  • Long term capital additions

Salary alluded to in Sections 115A, 115AB, 115AC, 115AD, and 115D, identifying with non-inhabitants and outside organizations

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