Deduction for donations made to prescribed charitable organisations and relief funds. Available to individuals, companies, firms, and other taxpayers. Not available under the new tax regime.
Deduction Categories
- 100% deduction without limit — National Defense Fund, PM Relief Fund
- 50% deduction without limit — Jawaharlal Nehru Memorial Fund
- 100% deduction subject to 10% of Adjusted Gross Income — Family planning, sports funds
- 50% deduction subject to 10% of AGI — Charitable institutions, housing development
Important Notes
- Donations via cheque, draft, or online only
- Cash donations above ₹2,000 are NOT eligible (from FY 2017-18)
- In-kind / material contributions are not eligible
This guide reflects FY 2025-26 (AY 2026-27) and is for general information. Tax rules and limits change, and how they apply depends on your circumstances. It is not professional tax advice; consult a qualified Chartered Accountant before acting.
