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This deduction is available to All Assessees.

Donation should be in money. Donation in kind is not allowed under this section.

Donation should be to eligible funds/institutions only.

List of Eligible Funds/Institutions.


List 1)  100% of Donation Amount.


List 2)  50% of Donation Amount.


List 3)  100%  of  DONATION AMOUNT.


List 4)  50% of  DONATION AMOUNT.


No limit


No limit



Aggregate of DONATION AMOUNT under list 3 & list 4 shall not exceed 10% of Adjusted Total Income*




*Adjusted total income means :

Gross total income

Less : LTCG

Less : STCG u/s 111A

Less : Deductions under chapter VIA except u/s 80G.






Adjusted total income





List 1 :


  1. National Defence Fund set up by the Central Government
  2. National Sports Fund to be set up by the Central Government
  3. National Cultural Fund set up by the Central Government
  4. National Foundation for Communal Harmony
  5. National Blood Transfusion Council or to any State Blood Transfusion Council
  6. National Illness Assistance Fund
  7. National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities
  8. Prime Minister’s National Relief Fund
  9. Chief Minister’s Relief Fund or the Lieutenant Governor’s Relief Fund
  10. Maharashtra Chief Minister’s Relief Fund
  11. Andhra Pradesh Chief Minister’s Cyclone Relief Fund, 1996
  12. University or any educational institution of national eminence as may be approved     by the prescribed authority
  13. Zila Saksharta Samiti constituted in any district
  14. Africa (Public Contributions - India) Fund
  15. Prime Minister’s Armenia Earthquake Relief Fund
  16. Any fund set up by the State Government of Gujarat exclusively for providing relief to the victims of earthquake in Gujarat
  17. Any fund set up by a State Government to provide medical relief to the poor
  18. Army Central Welfare Fund or the Indian Naval Benevolent  Fund or the Air Force Central Welfare Fund
  19. Fund for Technology Development and Application set up by the Central Government


List 2 :


  1. Jawaharlal Nehru Memorial Fund
  2. Prime Minister’s Drought Relief Fund
  3. National Children’s Fund
  4. Indira Gandhi Memorial Trust
  5. Rajiv Gandhi Foundation


List 3 :


  1. Government or any local authority for promoting family planning


(The following deduction is available to companies only.)

  1.  Indian Olympic Association or to any other approved  association or institution established in India  for—
    • the development of infrastructure for sports and games or
    • the sponsorship of sports and games in India


List 4 :


  1. Government or any local authority, for any charitable purpose other than the purpose of promoting family planning.


  1. An authority constituted in India by or under any law enacted either for the purpose of dealing with and satisfying the need for housing accommodation or for the purpose of planning, development or improvement of cities, towns and villages


  1. Any sums paid by the assessee in the previous year as donations for the renovation or repair of any such temple, mosque, gurdwara, church or other place notified by the Central Government  to be of historic, archaeological or artistic importance or to be a place of public worship of renown throughout any State or States


  1. Any other fund or institution approved u/s 80G.


ID: 92 | Views: 1179 | Date: 04-05-2013| Posted By:

CA Mohit Jain