Section 80G · Deduction for donations to charitable institutions
Donate to approved causes, get part of it back as tax.
- Deduction %
- 100% or 50%
- Cash limit
- ₹2,000 max in cash
- Qualifying limit
- 10% of adjusted GTI (some donees)
- Regime
- Old only
In plain English
Give money to an approved charity, relief fund or trust, and you can claim either 100% or 50% of the donation as a deduction — sometimes capped at 10% of your adjusted gross total income. Cash donations above ₹2,000 don't qualify.
| Meaning | Number |
|---|---|
| Deduction % | 100% or 50% |
| Cash limit | ₹2,000 max in cash |
| Qualifying limit | 10% of adjusted GTI (some donees) |
Types of donations that qualify
- PM National Relief Fund — 100% deduction, no qualifying limit
- PM CARES Fund — 100% deduction, no qualifying limit
- National Defence Fund — 100% deduction, no qualifying limit
- Approved charitable trusts (80G certified) — Usually 50%, subject to 10% of AGTI
- Government-approved temples/mosques/churches (for renovation) — 50% deduction
- Cash donations — Allowed only up to ₹2,000 — beyond that, pay digitally
What this section covers
Section 80G provides a deduction from gross total income for donations made to specified relief funds, government bodies and approved charitable institutions. The deduction is 100% or 50% of the donation depending on the donee. For some donees it is allowed without any qualifying limit; for others it is restricted to 10% of the adjusted gross total income. Donations in cash above ₹2,000 are not eligible — payment must be by cheque, draft or electronic mode. The donee must have a valid 80G registration and issue a Form 10BE certificate, which is now matched with information furnished in Form 10BD. The deduction is available only under the old regime.
The legal text
“In computing the total income of an assessee, there shall be deducted, in accordance with and subject to the provisions of this section,— (i) in a case where the aggregate of the sums specified in sub-section (2) includes any sum or sums of the nature specified in sub-clause (i)… an amount equal to the whole of the sum so specified; and (ii) in any other case, an amount equal to fifty per cent of the aggregate of the sums so specified.”
Old Act vs New Act
| Aspect | Act, 1961 | Act, 2025 |
|---|---|---|
| Section | 80G | 133 |
| Topic | Deduction for donations to charitable institutions | |
| Verdict | Renumbered — no material change | |
| Notes | Restated as Section 133 under the Income-tax Act, 2025. The 100%/50% percentages and the 10%-of-AGTI qualifying limit are retained. The donee registration framework is cross-referenced with new sections 332 and 354. | |
Common confusion
Not every NGO qualifies — only those with a valid 80G registration. The donor must collect Form 10BE; otherwise the deduction can be denied even if money was paid.
Who should know this
Related sections
Based on the official Income-tax Act, 1961 and the published Income-tax Act, 2025 as available on the Income Tax Department website. Always verify against the published Act and consult a qualified professional.