Section 80G – Details of donations entitled for deduction under section 80G

Section 80G of the Income-tax Act, 1961

Rule 11AA, Rule 18AAAAA and Rule 18AB of the Income-tax Rules, 1962.

Section 80G provides deduction for donations made to specified funds, institutions, or associations. Any assessee, resident or non-resident, is eligible to claim this deduction. The deduction may be 50% or 100% of the donation, with or without restriction up to 10% of Adjusted Gross Total Income (AGTI), depending on the notified donee. Donations exceeding Rs. 2,000 in cash and donations in kind are not eligible. The AGTI for this purpose is computed after excluding deductions under Sections 80C–80U (except 80G), capital gains, certain incomes under special provisions, and exempt AOP share of profit.

Deduction can be claimed only if the donation is made to approved funds or institutions notified under Section 80G. The donee must file a statement of donations with the Income-tax Department and furnish a certificate to the donor, which serves as proof for claiming deduction. Assessees should also verify the validity of the donee’s 80G approval through the Income-tax Department’s utility before making donations.

This schedule applies to ITR-1 to ITR-6