Section 80G Deduction — 100% or 50% on Donations?

Both exist. Donations to notified national/government funds (PM National Relief Fund, PM Cares, National Defence Fund, Swachh Bharat Kosh, Clean Ganga Fund) get 100%. Most registered charitable trusts, NGOs, temples, hospitals and educational institutions with a valid 80G certificate get 50%. A few approved institutions get 100% but with the 10% cap. Always check the fund's category before assuming the rate.

For the two "with qualifying limit" categories, only donations up to 10% of your adjusted gross total income (AGTI) qualify. AGTI = gross total income minus long-term capital gains, special-rate short-term gains and all other Chapter VI-A deductions (except 80G). Any donation beyond 10% of AGTI gets no deduction and is not carried forward. Donations to no-limit national funds are outside this cap.

Start with gross total income, then subtract: long-term capital gains, short-term capital gains taxed at special rates (like 111A), any income taxed at special rates, and all other Chapter VI-A deductions (80C, 80D, 80CCD, etc.) except 80G. The 10% qualifying-limit cap is applied on this adjusted figure, not on your gross salary.

No. Section 80G is not available under the new tax regime, which is the default from AY 2024-25. The new regime offers lower slab rates but disallows almost all Chapter VI-A deductions including 80G, 80C and 80D. To claim 80G you must opt for the old regime while filing your ITR. Salaried individuals can switch each year; those with business income face restrictions on switching back.

Only if it saves overall tax. Compute your total tax under the old regime (after 80G, 80C, 80D, home-loan interest and the 87A rebate) and compare it with the new regime's lower slabs plus the Rs75,000 standard deduction and 87A rebate up to Rs12 lakh taxable income. For many taxpayers the new regime is still cheaper even after losing 80G, so run both before deciding.

Cash donations above Rs2,000 per transaction do not qualify — and the entire donation is disqualified, not just the excess. Any gift of Rs2,001 or more must be made by account-payee cheque, demand draft, NEFT/RTGS/IMPS, UPI, net banking or card to be eligible. Cash gifts of Rs2,000 or less remain eligible. The rule promotes transparency in charitable giving.

No. Section 80G applies only to donations of money. Donations in kind — clothes, food, medicines, books, goods or services — do not qualify for any 80G deduction, however valuable. Only monetary donations paid by an eligible mode (banking channel above Rs2,000) are deductible.

Yes. Donations made through UPI, net banking, NEFT/RTGS/IMPS, credit or debit card, cheque or demand draft are all eligible for any amount, because they leave a banking trail. The Rs2,000 ceiling applies only to cash donations. So a Rs10,000 donation by UPI is fully eligible, while the same amount in cash is not.

You need: (1) a Form 10BE certificate issued by the institution, which is mandatory since AY 2022-23 and requires the institution to file Form 10BD; (2) an official receipt showing the donor name, PAN, amount, date, institution name and 80G registration number; and (3) bank/UPI proof of payment. Verify the institution's 80G validity on incometax.gov.in before claiming.

Form 10BE is the donation certificate the recipient institution issues to you after filing Form 10BD (its statement of donations) with the department. Since AY 2022-23 your 80G claim in the ITR is cross-verified against Form 10BD. If the institution has not reported your donation or the amounts do not match, your deduction can be disallowed during processing, so obtain and check Form 10BE before filing.

Enter each donation in Schedule 80G of your ITR, giving the donee name, PAN, address, the donation amount and its category (100% or 50%, with or without limit). The utility computes the eligible deduction after applying the 10% cap where relevant. Ensure the figures match the Form 10BE certificate so the claim is not flagged on processing.

Any taxpayer — individuals, HUFs, companies, firms and other assessees — can claim 80G on eligible donations, provided they opt for the old tax regime (companies use the applicable regime rules). There is no requirement that the donor be salaried. The only conditions are a monetary donation to an approved institution, an eligible payment mode and valid documentation.

Yes. A non-resident who has taxable income in India and files an Indian ITR under the old regime can claim 80G on eligible donations to approved Indian institutions, subject to the same rules — money donation, Rs2,000 cash cap, valid 80G registration and Form 10BE. The deduction reduces the NRI's India-taxable income.

Only if that religious institution holds a valid 80G registration and is approved by the Income Tax Department. Many religious trusts do have 80G approval and give a 50% deduction (with the 10% cap). Verify the institution's live 80G status on incometax.gov.in and obtain a proper receipt and Form 10BE; a donation to an unregistered place of worship is not deductible.

Section 80G covers general donations to charitable funds and institutions. Section 80GGA covers donations for scientific research or rural development (mainly for those without business income). Section 80GGC covers donations to political parties or an electoral trust, deductible at 100% with no cash allowed. They are separate deductions with their own rules and are also largely restricted to the old regime.