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Exemption under sec 80g by wife paid by husbad

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(Querist)
28 July 2014 Please let me know can the wife claim exemption under sec 80G for the Donation paid by her Husband in his name. The receipt says the amount for exemption under sec 80G(5)
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CA Siddhartha Bhardwaj

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CA Siddhartha Bhardwaj (Expert)
28 July 2014 The deduction can be claimed by the person whose name & PAN is mentioned on the receipt.
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CA UMESH DULAL

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CA UMESH DULAL (Expert)
28 July 2014 80G deduction is available to person making payment.
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