- 1. Check Eligibility of Donation
- Only donations made to approved charitable institutions or funds qualify under Section 80G.
- ✅ You can claim on your 80G donation in the following ways:
- Donations to government relief funds (PMNRF, CM Relief Fund, etc.)
- Donations to registered NGOs or trusts with a valid 80G registration.
- ❌ You cannot claim:
- Donations in kind (like clothes, food, etc.)
- Anonymous cash donations above ₹2,000 — must be done via digital mode or cheque.
- Get the Donation Receipt
- Ask the trust/organization for a proper receipt.
- The receipt must have:
- Name and address of the organization
- PAN of the donee
- 80G Registration Number & validity
- Your name and donation amount
- Mode of payment and date
- If the donation is to PM Relief Fund, you get full deduction. If the donation is to an NGO, get 50% deduction up to 10% of your Adjusted Gross Total Income (GTI).
- 4. Calculate Adjusted Gross Total Income (AGTI)
- AGTI = Gross Total Income – (All deductions except 80G, like 80C, 80D, etc.) – LTCG/STCG taxable at special rates.
- Then apply the 10% cap rule if applicable.
- Enter Donation Details in ITR Form
- In the Income Tax e-Filing Portal:
- Login → Go to File Return → Choose relevant ITR form (usually ITR-1 or ITR-2).
- Under “Deductions” → Section 80G, click Add Details.
- Fill:
- Name of Donee
- PAN of Donee
- Address
- Donation amount
- Mode of payment (Cheque/Online)
- Eligible % (50% or 100%)
- ? Tip: The portal will auto-calculate your eligible deduction based on the limits.
- Cash donations > ₹2,000 are not eligible for deduction.
- Cross-verify the donee’s PAN and 80G registration number (you can check on the Income Tax portal). Donate to a good cause and save your tax.
- https://sakshingo.org/80g-tax-exemption-on-donation/
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