Section 80G — Charitable Donation Deduction
Old regime only. Donation must be paid in mode other than cash for amounts above ₹2,000 (10-A/10-B receipt is now digital). Aggregate cap 10% of AGTI applies to some categories (private trusts); PM CARES, PM Relief Fund and government funds have no cap.
- 100% without cap: PM CARES, PM Relief Fund, National Defence Fund
- 100% with 10% cap: government schools, National Sports Fund
- 50% without cap: PM Drought Relief, Jawaharlal Nehru Memorial
- 50% with 10% cap: private charitable trusts (12A + 80G registered)
- Above ₹2,000 must be non-cash; donee's PAN mandatory in ITR
Definition
Section 80G
What is Section 80G?
Old regime only. Donation must be paid in mode other than cash for amounts above ₹2,000 (10-A/10-B receipt is now digital). Aggregate cap 10% of AGTI applies to some categories (private trusts); PM CARES, PM Relief Fund and government funds have no cap.
Key rules to remember
- 100% without cap: PM CARES, PM Relief Fund, National Defence Fund
- 100% with 10% cap: government schools, National Sports Fund
- 50% without cap: PM Drought Relief, Jawaharlal Nehru Memorial
- 50% with 10% cap: private charitable trusts (12A + 80G registered)
- Above ₹2,000 must be non-cash; donee's PAN mandatory in ITR
Worked example
Delhi salaried gives ₹40k to a 12A-registered NGO (50% + 10% cap category). AGTI ₹18L. 10% cap ₹1.8L → not breached. Deduction = 50% × ₹40k = ₹20k.
Which ITR form applies
- ITR-1 (Sahaj) — Up to ₹50 lakh total income
- ITR-2 — No upper limit
- ITR-3 — No upper limit
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Yes — ₹50,000 additional deduction under Section 80CCD(1B), over and above ₹1.5L in 80C.
via NPS CalculatorIs gratuity taxable?+
For covered employees, up to ₹20 lakh is exempt under Section 10(10). Excess is taxable.
via Gratuity CalculatorAre 80C/80D deductions available in the new regime?+
Most Chapter VI-A deductions (80C, 80D, 80E, HRA, LTA) are NOT available in the new regime. Only NPS employer contribution and standard deduction survive.
via Income Tax Calculator FY 2025-26Is HRA exemption available in the new regime?+
No. HRA under Section 10(13A) is available only in the old regime.
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