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Last updated on: July 29, 2025
Donations under Section 80G and 80GGA of the Income Tax Act provide tax benefits to Indian taxpayers who contribute to eligible charities and causes. Section 80G allows individuals and companies to claim deductions for donations made to specified funds and charitable institutions, with varying deduction limits (either 100% or 50%, with or without qualifying limits). Section 80GGA, on the other hand, specifically offers 100% deduction for donations towards scientific research or rural development, but is only available to those with no income from business or profession. To claim these deductions, donors must obtain a valid receipt and ensure the recipient organization is officially approved under the relevant section. These provisions encourage philanthropy while reducing the taxpayer’s taxable income.
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Read BioCharitable donations not only foster social good but also help taxpayers reduce their liability in India. Two of the most important sections for claiming donations as tax deductions are Section 80G and Section 80GGA of the Income Tax Act, 1961. With changing tax rules for assessment year 2025 26, understanding the distinction, eligibility, maximum claim, and process under these sections is critical for both individuals and organizations. This guide explains everything in simple terms, with latest examples, highlights, tables, and real user experience.
Sections 80G and 80GGA provide a way to claim tax deductions on donations. While Section 80G covers general charitable donations to approved funds and institutions, Section 80GGA is specifically for donations toward scientific research or rural development.
You can claim deductions under these sections while filing your Income Tax Return for FY 2024 25 (AY 2025 26) using Form 16 or salary slips and proof of donation.
Eligibility depends on your source of income and the type of donation.
Under Section 80G: All taxpayers (including NRIs) can claim, except those who opt for the new concessional tax regime from FY 2020 21 onwards, which disallows most deductions.
Under Section 80GGA: Only those taxpayers who do not have income from business or profession are allowed. So, if you have salary, pension, or investment income, you are eligible.
Did you know? Donations in kind, like clothes or food, do not qualify for deduction under either section. Only cash or cheque or digital mode is allowed. Since April 2021, donations above Rs 2000 in cash are not eligible. Use online payment or bank transfer for higher donations.
There are four broad categories for deduction eligibility
| Category | Examples | % of Deduction Allowed | Qualifying Limit |
|---|---|---|---|
| 100 percent without limit | Prime Minister National Relief Fund | 100 percent | No upper limit |
| 50 percent without limit | Jawaharlal Nehru Memorial Fund | 50 percent | No upper limit |
| 100 percent with (10 percent) limit | Donations to Government or universities for scientific research | 100 percent | Max 10 percent of Adjusted Gross Total Income |
| 50 percent with (10 percent) limit | Approved charitable trusts | 50 percent | Max 10 percent of AGTI |
To claim deductions as per latest rules, follow these:
Experts Insights Many online marketplaces now allow comparison of NGOs and Trusts approved for 80G and 80GGA so you can make an informed choice. Always double check the status of the organization before donating, and verify its registration under the IT Act.
Yes, quoting PAN is mandatory to cross verify and match the donor details online. All receipts of eligible donations must include your PAN as per the latest Income Tax rules.
People also ask:
Q: Can NRIs claim 80G or 80GGA?
A: Non Resident Indians can claim 80G for donations made from Indian income, but 80GGA is not usually applicable for NRIs unless specific conditions are fulfilled.
| Factor/Feature | Section 80G | Section 80GGA |
|---|---|---|
| Purpose | Charitable Donations | Scientific Research or Rural Development |
| Eligibility | All taxpayers (except those under new regime) | Only those with no business income |
| Deduction Rate | 50 percent or 100 percent | 100 percent |
| Maximum Claim | Some funds: No upper limit; others: up to 10 percent of AGTI | No upper limit |
| Donation type | Only cash/cheque/online | Only cash/cheque/online |
| Receipts required | Yes | Yes |
| PAN mandatory | Yes | Yes |
| Popular Funds | PMNRF, PM CARES, CRPF Welfare | Agricultural Universities, Rural Dev Funds |
Did you know? Large private trusts and scientific institutions are regularly notified eligible for 80G and 80GGA in India. Search for the updated government list to confirm your donation target’s eligibility before finalizing.
Experts Insights: Organizations are required to file Form 10BD each year now (since 2022), reporting the PAN and donation amount for every donor to the government database. It’s easier for tax authorities to verify donations claimed.
Amit, salaried employee, Bengaluru: I donated Rs 15000 in June 2024 to the PM CARES Fund through a bank app. The digital receipt was available instantly with my PAN and all required details. At the time of efiling, I entered the donation under Section 80G as 100 percent deduction without limit. My tax calculations auto adjusted and the total deductions reflected instantly.
Priya, retired schoolteacher, Pune: I regularly support rural women NGOs. In 2025, I made an online donation of Rs 5000 to a notified scientific research trust. Since my income is only from pension and savings interest, I claimed it under Sec 80GGA, got a full deduction, and my refund was processed smoothly. The online marketplace had a comparative list of eligible NGOs, helping me filter authentic options.
Did you know? Taxpayers can now see real time tax deduction updates in their e filing account dashboard once the organization submits donor details in Form 10BD, making tracking much easier.
People also ask:
Q: Can I donate via UPI or digital wallet and claim benefits?
A: Yes, as long as the payment mode is traceable (not cash) and reflected in your bank account, it is allowed for both sections.
Comparing and verifying eligible organizations is now much easier due to
People also ask:
Q: What if I donated to a fake or unapproved NGO?
A: You will not be able to claim that deduction. Always donate to verified entities and keep their receipts until tax assessment is completed.
Tax laws now require both donors and recipients to be more transparent. Some important updates:
People also ask:
Q: Do I need to submit original receipts to the IT department for deduction?
A: For online ITR, you need not attach them but should retain originals for 6 years in case of scrutiny.
Go to the deductions section, select 80G, fill in trust name, PAN, amount, qualifying percentage, and attach receipt if required. The system calculates the allowed deduction as per category.
No, 80GGA only allows donations to scientific research institutions or rural development projects notified under this section, not hospitals directly.
If it is a college/university approved under 80G/80GGA for scientific or research activities, claim under that section. Otherwise, only limited deductions may be allowed.
No, 80GGA specifically excludes those with business income (which covers most companies or firms).
Visit the Income Tax India portal NGO section and search for the trust using name or registration number.
Sum all digital receipts, ensure the total is below the qualifying limits (if category capped), and claim as a single entry in ITR.
For more trusted details, refer to the Income Tax India official 80G GGA information page and stay updated with current rules.
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Written by Prem Anand, a content writer with over 10+ years of experience in the Banking, Financial Services, and Insurance sectors.
Prem Anand is a seasoned content writer with over 10+ years of experience in the Banking, Financial Services, and Insurance sectors. He has a strong command of industry-specific language and compliance regulations. He specializes in writing insightful blog posts, detailed articles, and content that educates and engages the Indian audience.
The content is prepared by thoroughly researching multiple trustworthy sources such as official websites, financial portals, customer reviews, policy documents and IRDAI guidelines. The goal is to bring accurate and reader-friendly insights.
This content is created to help readers make informed decisions. It aims to simplify complex insurance and finance topics so that you can understand your options clearly and take the right steps with confidence. Every article is written keeping transparency, clarity, and trust in mind.
Based on Google's Helpful Content System, this article emphasizes user value, transparency, and accuracy. It incorporates principles of E-E-A-T (Experience, Expertise, Authoritativeness, Trustworthiness).
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