Go AD-Free with CAclubindia Pro and get a FREE CCI Coffee Mug. Subscribe Now!

Deduction under 80g

09 January 2019

One of my client paid Rs. 5000/- to a person 3 times as donation on different dates for F.Y. 2015-2016 so my questions are-

1. Whether whole sum will be allowed as deduction ?

2. If not then the minimum limit of Rs.10000/- will be allowerd as deduction or not?

Reply
Follow
Share

11 Replies

CA S Praveen Kumar Reddy (Chartered Accountant) (2195 Points)
Replied 09 January 2019

if the person gave donation receipt and receiver having 80G certificate then you can claim 80g donation 50% of amount

Upgrade to CAclubindia Pro. Subscribe Now!

Navdeep Shekhawat (18 Points)
Replied 09 January 2019

if the sum is Rs. 25000 or 20000/- and paid in cash then what?

Giridhar S Karandikar (Team Lead) (7548 Points)
Replied 09 January 2019

deduuction under 80G is available at various rates such as 100%, 50% and restricted to 10% of the adjusted gross total income.
so you need to chk in which category you fall and accordingly avail deduction

RAJA P M ("Do the Right Thing...!!!") (128101 Points)
Replied 09 January 2019

Yes... I agreed to Mr Giridhar S Karandikar.

@ Mr Navdeep .,

please reply Mr Giridhar's Question...

Navdeep Shekhawat (18 Points)
Replied 09 January 2019

Mr. Giridhar my client fall in 100% category....but he crossed the limit so whether he will be allowed or not for rs.10000

Upgrade to CAclubindia Pro. Subscribe Now!

Giridhar S Karandikar (Team Lead) (7548 Points)
Replied 09 January 2019

which limit did he cross

Navdeep Shekhawat (18 Points)
Replied 09 January 2019

he paid donation in cash above 10000....so he'll be eligible for at least 10000 deduction under 80g

Giridhar S Karandikar (Team Lead) (7548 Points)
Replied 09 January 2019

yes he will be eligible

1 Like

Navdeep Shekhawat (18 Points)
Replied 09 January 2019

only for 10000 or the 5000 he paid on 3 different dates I.e.15000

Giridhar S Karandikar (Team Lead) (7548 Points)
Replied 09 January 2019

in total 15000 he will get deduction

1 Like

Upgrade to CAclubindia Pro. Subscribe Now!

v k s supraja (intermediate) (216 Points)
Replied 10 January 2019

No deduction under this section(80G) is allowable in case the amount of donation exceeds Rs 10000/- from A.y 2013-14 to 2017-18 (Rs 2000/- from A.y 2018-19) unless the amount is paid by any mode other than cash.

1 Like