Donations under 80G

1634 views 6 replies

Hi,

During this year I made donations to an orphanage and they issued a receipt also provided the letter from Commissioner of Income Tax to avail the tax exemption under 80G. I can get 50% exemption on this amount. My employer is not considering this while calculating the TDS from my Salary and he claims that "Circular No: 11/2006 (F.No.275/192/2006-IT(B))issued on 16/11/2006" not allow him to consider this while arriving the TDS from Salary and I can claim only through refund from IT dept (???!!!) after filing the return. Is this ture ?.

Mahesha M

Replies (6)

HI MAHESH,

AS PER THE LAW THE EMPLOYER CAN CONSIDER THE 80G RECEPIT, BUT MOST OF THE EMPLOYER CAN NOT CONSIDER IT.SO U CAN CLAIM REFUND FROM IT DEPARTMENT ONLY.

 

According to me, he should consider.

Dear Mahesha, Your employer is correct. The circular you referred clearle states this. I am jsut quoting the related text of that circular for your reference.

Circular No. 11/2006, dated 16-11-2006

G. No deduction should be allowed by the D.D.O. from the salary income in respect of any donations made for charitable purposes. The tax relief on such donations as admissible under section 80G of the Act, will have to be claimed by the tax payer in the return of income. However, D.D.O. on due verification may allow donations to following bodies to the extent of 50% of the contribution:

(i) Jawaharlal Nehru Memorial Fund.

(ii) The Prime Minister's Drought Relief Fund

(iii) The National Children's Fund,

(iv) The Indira Gandhi Memorial Trust,

(v) The Rajiv Gandhi Foundation.

and to the following bodies to the extent of 100% of the contribution:

i. National Defence Fund or The Prime Minister's National Relief Fund,

ii. The Prime Minister's Armenia Earthquake Relief Fund,

iii. The Africa (Public Contributions - India) Fund,

iv. The National Foundation for Communal Harmony,

v. Chief Minister's Earthquake Relief Fund - Maharashtra,

vi. National Blood Transfusion Council,

vii. State Blood Transfusion Council,

viii. Army Central Welfare Fund,

ix. Indian Naval Benevolent Fund,

x. Air Force Central Welfare Fund.

xi. The Andhra Pradesh Chief Minister's Cyclone Relief Fund -1996.

xii. The National Illness Assistance Fund.

xiii. The Chief Minister's Relief Fund or Lieutenant Governor's Relief Fund in respect of any State or Union Territory as the case may be, subject to certain conditions.

xiv. The University or Educational Institution of national eminence approved by the Prescribed Authority, xv. The National Sports Fund to be set up by Central Government,

xvi. The National Cultural Fund Set up by the Central Government.

xvii. The Fund for Technology Development and Application set by the Central Govt.

xviii. The National Trust for Welfare of persons with Autism, Cerebral Palsy, Mental Retardation and Multiple disabilities.

 

thanks for the valuable information

Yes Mr Tarun is right .

Dear Tarun and others,

Thanks for the inforamtion. I have no options left otherthan getting refund from the Dept after filing the return.


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register