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Section 80g - query about types

Harsha (Software professional) (214 Points)

07 July 2012

Hi,

This year's ITR has 4 different categories for 80G deductions.

a) 100% deduction without any qualifying limit

b) 50% deduction without any qualifying limit

c) 100% deduction subject to qualifying limit

d) 50% deduction subject to qualifying limit

How do I find the category for my donations to various trusts? For instance, GiveIndia or Ramakrishna Mission.

Is there any link which helps to categorise firms etc?

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5 Replies

(Guest)

refer any good ready reckoner or see Sec. 80G under incometax Act. For this visit incometaxindia.gov.in>Act>...

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CA.Anupriya Agarwal (Practising CA) (110 Points)
Replied 08 July 2012

Deductions with and without any qualifying Limit are already mentioned and speified in the Act. Still for the Convenience i am Pasting the Write-up for your referrence. It can be easily deifferentiated in the 4 categories. Still if you are having difficulty, tell the donation type and to which authority, will try to help you.

Regards,

Donations with 100% deduction without any qualifying limit:

Prime Minister’s National Relief Fund
National Defence Fund
Prime Minister’s Armenia Earthquake Relief Fund
The Africa (Public Contribution - India) Fund
The National Foundation for Communal Harmony
Approved university or educational institution of national eminence
The Chief Minister’s Earthquake Relief Fund, Maharashtra
Donations made to Zila Saksharta Samitis.
The National Blood Transfusion Council or a State Blood Transfusion Council.
The Army Central Welfare Fund or the Indian Naval Benevolent Fund or The Air Force Central Welfare Fund.

Donations with 50% deduction without any qualifying limit.

Jawaharlal Nehru Memorial Fund
Prime Minister’s Drought Relief Fund
National Children’s Fund
Indira Gandhi Memorial Trust
The Rajiv Gandhi Foundation

Donations to the following are eligible for 100% deduction subject to 10% of adjusted gross total income

Donations to the Government or a local authority for the purpose of promoting family planning.
Sums paid by a company to Indian Olympic Association

Donations to the following are eligible for 50% deduction subject to 10% of adjusted gross total income

Donation to the Government or any local authority to be utilized by them for any charitable purposes other than the purpose of promoting family planning.

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MAHESH GARG (AUDIT EXECUTIVE) (334 Points)
Replied 08 July 2012

Although very important share by CA. Anupriya but It's better to refer to ready reckoner..

Harsha (Software professional) (214 Points)
Replied 08 July 2012

Thank you, all. Since my donations are to GiveIndia and Ramakrishna Mission, it would fit into Donations to the following are eligible for 50% deduction subject to 10% of adjusted gross total income