₹ TaxSetu 2025
Deductions — Donations

Section 80G Donations: 100%/50% List, ₹2,000 Cash Rule + 10BE

Some national funds: 100%, no limit. Most NGOs: 50% within 10% of income. Cash above ₹2,000 = zero deduction. NGO must file 10BD; you quote the 10BE ARN in your ITR. Old regime only.

80G categories

CategoryDeductionExamples
Specified national funds100%, no limitNational Defence Fund, PM CARES, Swachh Bharat, Clean Ganga
Specified govt funds50%, no limitNotified relief funds (check current list)
Registered NGOs/trusts50% (some 100%) within 10% of adjusted incomeMost charities — verify 80G registration first
  • Cash rule: donations above ₹2,000 in cash get no deduction — always pay digital/cheque.
  • Proof chain: receipt with 80G reg. no. + NGO's Form 10BD filing → download 10BE certificate → quote ARN in ITR.
  • Kind donations (food, clothes): noble, but never deductible — only money counts.
All deductions → · 80G dies in new regime — compare →

100% vs 50% donations (with the 10% cap trap)

Donate to…DeductionCap?
PM CARES / PM National Relief Fund100%, no capNo
Most registered NGOs (80G approved)50%10% of adjusted income
Political party / electoral trust100%, no capNo (80GGC/80GGB)
Any donation in cash above ₹2,000Zero—
Donation in kind (food, clothes)Zero (80G is cash-only)—
Example — ₹60,000 to an NGO on ₹10L income
50% category → ₹30,000 deduction. Check the 10% cap: 10% of ~₹10L = ₹1,00,000 — ₹30,000 fits comfortably. Take the Form 10BE receipt with the NGO's 80G registration number; without it, even genuine donations get disallowed — and post-Gujarat-₹150cr-crackdown, fake 80G is exactly what verification hunts.
📌 Remember: no 10BE = no deduction, however genuine
Since the 10BD/10BE system, your 80G claim must match the NGO's filed donee statement. Donated ₹50,000 but the NGO never filed 10BD? Your deduction dies at matching. Before donating big: (1) verify the NGO's 80G registration is CURRENT, (2) insist on a Form 10BE receipt with the registration number, (3) pay digitally (cash above ₹2,000 = zero). Post-₹150cr-fake-donation-crackdown, this matching is ruthless — comply delightfully.

By TaxSetu Editorial Team · Last reviewed: 7 October 2026

Based on the Income-tax Act 2025, Income Tax Rules 2026 and CBDT notifications; sections per the Income-tax Act 1961 (as amended) with 2025-Act mappings where notified · Verify on the official portal: incometax.gov.in

Keep Reading

89(1) Arrears ReliefArrears pushed you into a higher slab? Relief = extra tax now minus extra tax if paid on t…Employee Forms12BB to employer yearly, 10E before ITR for arrears, 10BA for 80GG, 10-IEA by ITR date for…Fix After FilingForgot income: revise by 31 Mar. Wrong math: 154 rectification (4 yrs). Legal dispute: app…TDS Certificates16 = salary by 15 Jun. 16A = quarterly non-salary. 16B = property, 16C = rent, 16D = 194M,…

Frequently Asked Questions

Specified national funds like the National Defence Fund, PM CARES, Swachh Bharat and Clean Ganga. Most NGOs give 50% within 10% of income.

Only up to ₹2,000 — cash beyond that gets zero deduction. Always pay digital or by cheque, and keep the receipt.

The donation certificate generated after the NGO files 10BD — download it and quote its ARN in your ITR to claim 80G.