Prime minister relief fund

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

03 September 2016 some amount donation to prime minister relief fund under csr for the proposed of company Act compliance.
My question is donation to prime minister relief fund can claim deduction U/S 80G or not. please advise me.

Unnikrishnan B

Unnikrishnan B (Expert)
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03 September 2016 See prime ministers national relief fund the company can deduction u/s 80 G without any limit.
But the confused me the CSR
CSR is not mandatory. You can report in the annual report for not spending the amount
If the company is donating amount u/s 80G for prime ministers national relief fund or Swach bharat khosh or clean ganga fund u/s80G(2) you ccan claim deduction if spend as CSR you cannot claim deduction
This is my opinion
Thank you

Sandeep Dharar

Sandeep Dharar (Expert)
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03 September 2016 Yes u can claim 100% amount of donation as deduction u/s 80G of the income tax act. But only if u r in possession of the donation certificate.

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Querist : Anonymous

Querist : Anonymous (Querist)

03 September 2016 Dear sandeep Sir, This is covered under CSR Activities of company Act. as per income tax Act any expenditure or contribution to CSR Activities disallowed to U/S 37 from AY 2015-16.