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        Income Tax

        Section 80G - Deduction in respect of donations to certain funds, charitable institutions, etc.

        Income-tax Act, 1961
        Part B
        Deductions in respect of certain payments

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        Deduction for charitable donations allowed for specified funds and institutions subject to eligibility, approval and mode-of-payment conditions. Section 80G allows deduction for donations to specified funds, institutions and government or local authorities for charitable purposes, with preferential treatment for certain listed donations and a proportional deduction for others. Deductibility is subject to an aggregate cap relative to gross total income, mode-of-payment restrictions, and detailed eligibility conditions for recipient institutions including approval by the income-tax authority, maintenance of accounts, prescribed statements and donor certificates, separation of business income, and procedural timelines for grant or renewal of approval.
              Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
              Provisions expressly mentioned in the judgment/order text.

                  Deduction for charitable donations allowed for specified funds and institutions subject to eligibility, approval and mode-of-payment conditions.

                  Section 80G allows deduction for donations to specified funds, institutions and government or local authorities for charitable purposes, with preferential treatment for certain listed donations and a proportional deduction for others. Deductibility is subject to an aggregate cap relative to gross total income, mode-of-payment restrictions, and detailed eligibility conditions for recipient institutions including approval by the income-tax authority, maintenance of accounts, prescribed statements and donor certificates, separation of business income, and procedural timelines for grant or renewal of approval.


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