Income Tax Act, 2025
Section 2: Subs. by Act 28 of 2016, s. 38, for section 80EE (w.e.f. 12017).
2. Subs. by Act 28 of 2016, s. 38, for section 80EE (w.e.f. 12017).
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80G. Deduction in respect of donations to certain funds, charitable institutions, etc.—1[(1) In
computing the total income of an assessee, there shall be deducted, in accordance with and subject to the
provisions of this section,—
2[(i) in a case where the aggregate of the sums specified in sub-section (2) includes any sum or
sums of the nature specified 3[in sub-clause (i) or in 4[sub-clause (iiia)] 5[or in sub-clause (iiiaa) 6[or
in sub-clause (iiiab)] 7[or in sub-clause (iiib)] 8[or in sub-clause (iiie)] 9[or in sub-clause (iiif)] 10[or in
sub-clause (iiig)] 11[or in sub-clause (iiiga)] 12[or sub-clause (iiih)] 13[or sub-clause (iiiha) or
sub-clause (iiihb) or sub-clause (iiihc)] 14[or sub-clause (iiihd)] 15[or sub-clause (iiihe)] 16[or subclause (iiihf)] 17[or sub-clause (iiihg) or sub-clause (iiihh)] 18[or sub-clause (iiihi)] 19[or sub-clause
(iiihj)] or] 20[sub-clause (iiihk) or sub-clause (iiihl) or] 20[sub-clause (iiihm) or] in] sub-clause (vii) of
clause (a) 21[or in clause (c)] 11[or in clause (d)] thereof, an amount equal to the whole of the sum or,
as the case may be, sums of such nature plus fifty per cent of the balance of such aggregate; and]
(ii) in any other case, an amount equal to fifty per cent of the aggregate of the sums specified in
sub-section (2).]
(2) The sums referred to in sub-section (1) shall be the following, namely:—
(a) any sums paid by the assessee in the previous year as donations to—
(i) the National Defence Fund set up by the Central Government; or
(ii) the Jawaharlal Nehru Memorial Fund referred to in the Deed of Declaration of Trust
adopted by the National Committee at its meeting held on the 17th day of August, 1964; or
(iii) the Prime Minister’s Drought Relief Fund; or
22[(iiia) the Prime Minister's National Relief Fund; or]
5[(iiiaa) the Prime Minister's Armenia Earthquake Relief Fund; or]
23[(iiiab) the Africa (Public Contributions-India) Fund; or]
24[(iiib) the National Children's Fund; or]
25[(iiic) the Indira Gandhi Memorial Trust, the deed of declaration in respect whereof was
registered at New Delhi on the 21st day of February, 1985; or]
In
computing the total income of an assessee, there shall be deducted, in accordance with and subject to the
provisions of this section,—
2[
in a case where the aggregate of the sums specified in sub-section
includes any sum or
sums of the nature specified 3[in sub-clause
or in 4[sub-clause
6[or
in sub-clause
or
sub-clause
or sub-clause
or sub-clause
or sub-clause
or] 20[sub-clause
or] in] sub-clause
of
clause
21[or in clause
in any other case, an amount equal to fifty per cent of the aggregate of the sums specified in
sub-section
The sums referred to in sub-section
shall be the following, namely:—
any sums paid by the assessee in the previous year as donations to—
the National Defence Fund set up by the Central Government; or
the Jawaharlal Nehru Memorial Fund referred to in the Deed of Declaration of Trust
adopted by the National Committee at its meeting held on the 17th day of August, 1964; or
the Prime Minister’s Drought Relief Fund; or
22[
the Prime Minister's National Relief Fund; or]
5[
the Prime Minister's Armenia Earthquake Relief Fund; or]
23[
the Africa (Public Contributions-India) Fund; or]
24[
the National Children's Fund; or]
25[
the Indira Gandhi Memorial Trust, the deed of declaration in respect whereof was
registered at New Delhi on the 21st day of February, 1985; or]