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Donation u/s 80g (5) (vi)

Dharmesh Kumar (Accountant) (64 Points)

09 March 2012

i want to know how much deducted is allowed if amount paid as donation, and donation receipt shows ORDER U/S 80G (5 (vi) OF THE INCOME TAX ACT, 1961

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4 Replies

jaimin shah (Finance Manager) (111 Points)
Replied 09 March 2012

it depends on 3 to 4 clauses under section 80g for claiming donation exemption, in some funds u get 100% or 50% but it is also relate to your total income's how much part it is forming??? so go through the website of income tax and read chapter related to exemption my be chapter 6. u will get an idea for the same.

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Giridhar S Karandikar (Team Lead) (7548 Points)
Replied 15 March 2012

In case of donations whihc are eligible for 100% deduction, you will get the deduction for the full amount without applying the provision of Adjusted Gross total Income.

however for donations whihc are eligible for only 50% of the deduction, then the aggregrate of the donations eligible for 50% deduction should not exceed 10% of teh Adjusted Gross total Income.

Adjusted GTi means GTI after claiming the deductions under Chapter VI-A other than donations. On the balance it should be taken as 10% and deduction only upto 10% of that adjusted GTI shud be taken.

For more details, please go through the Section 80G from teh following link:

https://law.incometaxindia.gov.in/DIT/File_opener.aspx?page=ITAC&schT=&csId=c6f8d7ba-e7b1-4ac8-b29f-97c1c4ef2070&rdb=sec&yr=e5be6bdb-1fc4-42d6-ac7b-34a44fd65485&sec=80G&sch=&title=Taxmann - Direct Tax Laws

chandrasekaran e (Accounts Incharge) (29 Points)
Replied 05 March 2015

dear Sir/Madam,

Kindly help how much deduct u/s 80g (5) (vi) for salary account.

reply.

chandru.

Kartikey Jain (Intern) (2382 Points)
Replied 03 July 2018

As per Section 80G

Donations Eligible for 100% Deduction Subject to 10% of Adjusted Gross Total Income

Government or any approved local authority, institution or association to be utilised for the purpose of promoting family planning
Donation by a Company to the Indian Olympic Association or to any other notified association or institution established in India for the development of infrastructure for sports and games in India or the sponsorship of sports and games in India.

Donations Eligible for 50% Deduction Subject to 10% of Adjusted Gross Total Income

Any other fund or any institution which satisfies conditions mentioned in Section 80G(5)
Government or any local authority to be utilised for any charitable purpose other than the purpose of promoting family planning
Any authority constituted in India for the purpose of dealing with and satisfying the need for housing accommodation or for the purpose of planning, development or improvement of cities, towns, villages or both
Any corporation referred in Section 10(26BB) for promoting interest of minority community
For repairs or renovation of any notified temple, mosque, gurudwara, church or other place.

Adjusted Total Income

Adjusted total income: Adjusted gross total income is the gross total income (sum of income under all heads) less the following:

Amount deductible under Sections 80CCC to 80U (but not Section 80G)
Exempt income
Long-term capital gains
Income referred to in Sections 115A, 115AB, 115AC, 115AD and 115D, relating to non-residents and foreign companies