Section 80G explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 80G of the Income-tax Act, 1961 is section 133 of the Income-tax Act, 2025. The donee's approval moves to section 354, its registration to section 332, and the paperwork to Form No. 113 and Form No. 114, both due by 31 May.
An earlier version of this guide called the provision "section 131" and the donee's registration "section 135", and still cited Forms 10A, 10BD and 10BE. In the Act as enacted the deduction is section 133, the approval is section 354, the registration is section 332, and the forms are 104 / 105 and 113 / 114.
The map: who does what, and where
| Step | Who | 1961 Act | 2025 Act and 2026 Rules |
|---|---|---|---|
| Registration of the organisation | Donee | 12A / 12AB | Section 332 |
| Approval so that donors get a deduction | Donee | 80G(5) | Section 354 |
| Application | Donee | Form 10A / 10AB | Form No. 104 / 105 (rule 181) |
| Statement of donations | Donee | Form 10BD | Form No. 113 (rule 190) |
| Certificate to the donor | Donee | Form 10BE | Form No. 114 (rule 190) |
| Deduction | Donor | 80G | Section 133 |
The Income-tax Act, 2025 takes effect from 1 April 2026 and applies from tax year 2026-27. The Income-tax Act, 1961 continues to govern every year up to 31 March 2026, including assessments, appeals and penalties for those years, because of the repeal and savings provision in section 536.
The donor's deduction
Section 133(1)(a) lists the funds for which the whole of the amount is deductible — the National Defence Fund, the Prime Minister's National Relief Fund, PM CARES, the National Children's Fund, the National Sports Development Fund, the National Cultural Fund and the others named there.
A donation to a registered non-profit organisation approved under section 354 is a section 133(1)(b)(ii) donation. The donor gets 50% of the donation, subject to 10% of adjusted gross total income, under section 133(2).
Illustrative only. Adjusted gross total income ₹8,00,000; ceiling ₹80,000. A donation of ₹1,50,000 to an approved trust qualifies only up to ₹80,000, and the deduction is 50% of that — ₹40,000.
Form No. 113 — the donee's statement
Rule 190 of the Income-tax Rules, 2026 requires the donee to furnish a statement of donations in Form No. 113 for each financial year, on or before 31 May immediately following it. The points that matter in practice:
- It is furnished electronically — under digital signature if the return is filed under digital signature, otherwise through an electronic verification code.
- It is verified by the person authorised to verify the return of income.
- All donations of the same nature from one person in the year are aggregated.
- A donation recorded in more than one name is attributed in the proportion specified by the donors, and equally where no proportion is specified.
- The prescribed authority is the Director General of Income-tax (Systems).
Form No. 114 — the donor's certificate
The donee must give each donor a certificate in Form No. 114 stating the donation received in the financial year, again by 31 May. The certificate classifies the donation as a corpus donation under section 339, a voluntary contribution other than corpus, a specific grant, a donation from CSR funds, or others. A donor relying on the deduction should ask for Form No. 114, not a plain receipt.
What does not qualify
- Donations in kind — section 133(4).
- Cash donations above the prescribed limit — the section carries the restriction that section 80G did.
- Donations to an organisation without a current section 354 approval — registration under section 332 alone does not give the donor a deduction.
The donee's approval under section 354
Approval is applied for in the same form as registration. A new organisation whose activities have not commenced uses Form No. 104 and receives a provisional approval in Form No. 106 from the Commissioner of Income-tax (CPC). Every other case — activities commenced, conversion of a provisional approval, renewal — uses Form No. 105, decided by the jurisdictional Principal Commissioner or Commissioner in Form No. 107. Both orders carry a 16-digit Unique Registration Number.
One Form No. 107 order can grant registration under section 332 and refuse approval under section 354. Read the order for each section code separately.
Companies and the default regime
Section 133 is a Chapter VIII deduction. Section 202 restricts most Chapter VIII deductions under the default tax regime, and section 122 limits the deduction to gross total income and requires it to be claimed in a return filed by the due date. A company or individual that has given up deductions in exchange for a lower rate should check these before counting on a donation to reduce tax.
Compliance checklist
- Donor: confirm the donee's section 354 approval and URN; pay by banking channel; collect Form No. 114; apply the 10% ceiling.
- Donee: file Form No. 113 and issue Form No. 114 by 31 May; keep the approval current by applying in Form No. 105 within the window the Act allows.
- Retire references to Forms 10A, 10AB, 10BD and 10BE for tax year 2026-27 onwards.
How TaxClue helps
TaxClue handles both sides — the donee's registration and 80G approval, its Form No. 113 and 114 cycle, and the donor's claim in the return.
This is an explanatory guide, not tax advice, and it does not reproduce the sections in full. Read the bare text before you rely on it, and check for later amendments, the Income-tax Rules, 2026 and CBDT circulars and notifications.