Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Clarification on Section 80G Deductions for Donations: Exemptions Apply Even if Some Income Taxable u/s 13.</h1> Instruction No. 812/CBDT, dated December 13, 1974, addresses the procedure for granting deductions under Section 80G of the Income Tax Act, 1961, for donations to eligible institutions and charitable trusts. The instruction clarifies that deductions should be granted if the donee institution's income is exempt under Sections 11 and 12, despite any portion becoming taxable under Section 13. It emphasizes the administrative convenience of having the Commissioner of Income-tax issue recognition certificates under Section 80G, even though these are not legally mandated. The instruction also highlights that relief cannot be refused to donors if the taxable income portion does not exceed 5% of the capital involved.
TaxTMI 
TaxTMI 
