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Deductions on Donation

Kk Nair (172 Points)

16 November 2019

Respected experts, If one pays donation for construction of a new church say to a tune of 1 lakh, will he get tax rebate under sec 80G and if yes how much he will get tax rebate. The existing church being small, a new one is constructing. Kindly advise. Thanks in advance.

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Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (177852 Points)
Replied 16 November 2019

Check if the organization is certified under sec. 80G of IT act. If yes, the donation receipt would specify the amount that can be claimed as deduction. Generally 50% available when paid by banking channel.

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Kapadia Pravin (17259 Points)
Replied 21 November 2019

If the church organization is approved under 80G then ......

Deduction under 80G is restricted to 10% of Gross total income as reduced by chapter VI A deductions.

Thereafter on this maximum amount or actual donation whichever is lower - 50% of this is eligible as deduction.