Donation receipts carry the words “eligible for deduction under section 80G”. From tax year 2026-27 that reference becomes section 133 of the Income-tax Act, 2025.
Quick answer: the mapping
| Income-tax Act, 1961 | Subject | Income-tax Act, 2025 |
|---|---|---|
| 80G | Deduction for donations to funds and charitable institutions | 133 |
| 80GG | Deduction for rent paid | 134 |
| 80GGA | Donations for scientific research or rural development | 135 |
| 80GGB | Contributions by companies to political parties | 136 |
| 80GGC | Contributions by any person to political parties | 137 |
The Income-tax Act, 2025 received Presidential assent on 21 August 2025 and takes effect from 1 April 2026. The Income-tax Act, 1961 continues to govern every tax year up to 31 March 2026, and all assessments, appeals, penalties and prosecutions relating to those years are completed under the old Act by virtue of the repeal and savings provision in section 536. The mapping on this page is drawn from the section-wise concordance published with the Act, including the corrigenda notified in the Gazette on 3 September 2025.
What the 1961 provision did
Section 80G of the Income-tax Act, 1961 gave the donor a deduction for donations to approved funds and charitable institutions, at 100% or 50%, with or without a qualifying-amount ceiling depending on the donee.
Where it sits in the Income-tax Act, 2025
Section 133 of the Income-tax Act, 2025 is headed “Deduction in respect of donations to certain funds, charitable institutions, etc.” It carries forward section 80G. The obligations on the institution receiving the donation now sit in the new non-profit code in Chapter XVII (sections 332 to 355), with consequences for violations in section 353.
What actually changed
- The donor and the donee are dealt with in different places. The donor's deduction is section 133; the institution's registration, conditions and violations are in Chapter XVII.
- The whole 80GG family renumbers together: 80GG becomes 134, 80GGA becomes 135, 80GGB becomes 136 and 80GGC becomes 137.
- Registered non-profit organisations get a purpose-built code. Sections 332 to 355 replace the scattered treatment across sections 11, 12, 12A, 12AB, 13, 115BBC, 115BBI, 115TD and 115TF.
What to do about it
- NGOs should update donation receipt templates to cite section 133 for donations received from 1 April 2026.
- Review Chapter XVII (sections 332 to 355) in full — the compliance obligations for registered non-profit organisations are restructured, not merely renumbered.
- Donors claiming under the new regime should check section 202 first.
The sections around it in the new Act
Renumbering is easier to absorb in context. The table below lists the neighbouring provisions of the Income-tax Act, 2025 with the 1961 sections each of them carries forward, so you can see where this provision sits and what moved with it.
| New section (2025) | Provision | Corresponding 1961 section(s) |
|---|---|---|
| 133 | Deduction in respect of donations to certain funds, charitable institutions, etc | 80G |
| 134 | Deductions in respect of rents paid | 80GG |
| 135 | Deduction in respect of certain donations for scientific research or rural development | 80GGA |
| 136 | Deduction in respect of contributions given by companies to political parties | 80GGB |
| 137 | Deduction in respect of contributions given by any person to political parties | 80GGC |
How to read a section mapping
- A corresponding section is not always an identical section. Where several 1961 sections map to one new section, conditions that used to sit apart are now read together.
- Where one 1961 section maps to several new sections, the old provision was split, and each new section carries only part of what you used to cite.
- Some new sections have no 1961 equivalent at all — the registered non-profit code in sections 332 to 355 is the largest example.
- Always cite by year. The Act that applies is decided by the tax year in question, not by the date you are writing on.
This page is a structural mapping guide, not tax advice. A corresponding section is not always an identical section — several provisions were merged, split or re-worded when they were carried over. Always read the actual text of the new section before relying on it, and check for later amendments, rules and CBDT notifications.