Search Sections

Search by section number, topic, keyword, or common term. Each result shows a verified side-by-side comparison with practical impact.

171 provisions mapped from official sources. The full Act has 536 sections — more mappings are being added.

1 provision found

Each result includes verified source references

s. 80Gs. 133·Deduction for donations to charitable institutions

No Material Change

What this means for you

This is only a renumbering — Section 80G of ITA 1961 is now Section 133 of ITA 2025. The legal position is unchanged. Existing judicial precedents continue to apply. No action required beyond updating section references in filings from AY 2026-27 onwards.

Renumbering only Compliance affected Forms changed

Relevant for:Tax Professionals

ITA 1961 — Section 80G

Review pending

Section 80G: Deduction for donations — 100% or 50% depending on donee, with/without qualifying limit of 10% of adjusted gross total income.

ITA 2025 — Section 133

Review pending

Section 133: Deduction in respect of donations to certain funds, charitable institutions, etc. Same percentages.

What Changed

AI Summary

Renumbered from 80G to 133. Donation percentages unchanged. Cross-referenced with NPO registration framework (Section 332, 354).

Verdict

Only renumbering; substantive law unchanged. Existing judicial precedents continue to apply.

Linked forms: Form 113 (old: 10BD) · Form 114 (old: 10BE)

ITA 2025 — Section 133Read on official site

Source:Income-tax Act, 2025 — Official Navigator(Department Navigator PDF)· Original dataset (2025-08-21) — detailed review pendingHigh confidenceView source