Submission of certificate for claiming deductions under section 80G of the Income-tax Act, 1961 in respect of donation made by an employee to the Prime Ministers National Relief Fund, the Chief Ministers Relief Fund and the Lieutenant Governors Relief Fund
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Charitable deduction under section 80G: DDO/employer certificate suffices for payroll donations to specified relief funds. Donations by employees to the Prime Ministers National Relief Fund, Chief Ministers Relief Fund or Lieutenant Governors Relief Fund made through employers qualify for deduction under section 80G. Where contributions are paid as a consolidated cheque and individual certificates from the funds are not issued, the claim will be admissible on the basis of a certificate issued by the Drawing and Disbursing Officer (DDO)/employer.
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.
Charitable deduction under section 80G: DDO/employer certificate suffices for payroll donations to specified relief funds.
Donations by employees to the Prime Ministers National Relief Fund, Chief Ministers Relief Fund or Lieutenant Governors Relief Fund made through employers qualify for deduction under section 80G. Where contributions are paid as a consolidated cheque and individual certificates from the funds are not issued, the claim will be admissible on the basis of a certificate issued by the Drawing and Disbursing Officer (DDO)/employer.
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