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    Section 80G donation deduction (80G)

    Section 80G gives a deduction for donations, but the rate depends on the fund and most are capped. Some national funds (PM relief funds, National Defence Fund and similar) give a 100% deduction with no cap; a few give 50% with no cap; donations to government bodies for certain purposes give 100% subject to a 10%-of-income cap; and most registered charitable trusts give 50% subject to that 10% cap. Two practical rules now decide whether you can claim at all: any cash donation over Rs 2,000 is not eligible, and you need Form 10BE from the donee (which it generates from its Form 10BD filing). It is old regime only.

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    Guidance, not advice. We explain the rules, we don't assess your situation. Always seek financial or tax advice from your accountant, or contact Income Tax Department. Read our editorial scope →

    What this relief is, in plain English

    Not all donations are equal under 80G. Give to a PM relief fund or the National Defence Fund and you deduct 100% of it with no limit; give to most registered charities and you deduct only 50%, and only up to 10% of your income. The categorisation of each fund (100% or 50%, capped or not) comes from the CBDT notified list, do not assume it. Two modern rules matter most: pay any donation over Rs 2,000 by a non-cash mode (a large cash donation simply does not qualify), and make sure the charity issues you Form 10BE, because the deduction now lives or dies on the donee's own filing. And like most deductions, it only works on the old regime.

    How it works

    Four categories

    Donations fall into four buckets: 100% with no cap (national funds such as PM relief funds, National Defence Fund, Clean Ganga); 50% with no cap (a short list of named funds); 100% subject to the 10%-of-income cap (certain government and notified purposes); and 50% subject to the 10% cap (most registered charitable trusts). The capped categories are collectively limited to 10% of your adjusted gross total income; within that cap, the 100% items are applied before the 50% ones.

    Form 10BE is now essential

    The donee charity files Form 10BD (a donation-wise statement) and issues you Form 10BE by 31 May. Your 80G claim is matched against this, so without a 10BE certificate the deduction is at risk of disallowance. Before donating for a deduction, check the charity has a valid 80G registration (and 12AB), and after, make sure you receive the 10BE.

    Cash limit and CSR

    Any donation over Rs 2,000 paid in cash is not eligible, so pay larger donations by cheque, transfer, card or UPI. For companies, note that CSR spending under the Companies Act is a separate obligation and cannot also be claimed as an 80G deduction (no double benefit); only voluntary, non-CSR donations qualify for 80G.

    Who qualifies

    Interactions with other reliefs

    New regime

    80G is old-regime only for individuals; weigh against the Rs 12 lakh tax-free band

    CSR (companies)

    CSR spend is not deductible under 80G; only voluntary non-CSR donations qualify

    10% AGTI cap

    The capped categories are limited to 10% of adjusted gross total income collectively

    Common mistakes + audit triggers

    Worked example

    Rohan, Mumbai - salaried professional who donates regularly (old regime) (2026-27)

    Rohan, with adjusted gross total income of Rs 15 lakh, donates Rs 50,000 to a PM relief fund (100%, no cap) and Rs 70,000 to a registered charitable trust (50%, capped), both by bank transfer.

    Calculation: The Rs 50,000 to the PM relief fund is deducted in full (100%, no cap) = Rs 50,000. The Rs 70,000 to the trust falls in the 50%-capped category; the 10% cap is Rs 1.5 lakh, and Rs 70,000 is within it, so he deducts 50% = Rs 35,000. Total 80G deduction Rs 85,000. He keeps the Form 10BE certificates from both donees, since the claim is matched against them, and confirms the old regime suits him, as 80G does not apply under the new regime.

    Statute reference: Income-tax Act 2025 s.133 (Income-tax Act 1961 s.80G) s.80G four-category structure; s.80G(4) 10% AGTI cap; Rule 18AB Forms 10BD/10BE. Source / notes: Year-of-Act note: 80G is old-regime only; fund category must be taken from the CBDT notified list.

    Frequently asked questions

    Do all donations get a 100% deduction?+
    No. Only certain national funds (PM relief funds, National Defence Fund and similar) give 100% with no cap. Most registered charitable trusts give 50%, and subject to a cap of 10% of your adjusted gross total income. A few funds give 50% with no cap, and some government purposes give 100% within the 10% cap. The category comes from the CBDT notified list, not from assumption.
    Why do I need Form 10BE for my donation?+
    Because the deduction is matched against the donee's filing. The charity files Form 10BD and issues you Form 10BE by 31 May; your 80G claim is checked against it. Without a 10BE certificate, the claim risks disallowance. So confirm the charity has valid 80G registration before donating, and make sure you receive the 10BE afterwards.
    Can I donate in cash and still claim?+
    Only up to Rs 2,000 in cash. Any donation over Rs 2,000 must be paid by a non-cash mode (cheque, bank transfer, card or UPI) to qualify for 80G. A large cash donation simply does not get the deduction, regardless of the receipt, so pay anything substantial digitally.
    Can a company claim its CSR spending under 80G?+
    No. CSR spending under the Companies Act is a separate statutory obligation and cannot also be claimed as an 80G deduction, there is no double benefit. Only voluntary donations outside the CSR obligation qualify for 80G, subject to the usual category rates, the 10% cap and the Form 10BE requirement.

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