Submission of certificate for claiming deductions under section 80G in respect of donations 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 donation deduction: employer-issued certificate allows employees to claim 80G relief for consolidated donations through employers. Employees who donate to the Prime Minister's National Relief Fund, Chief Minister's Relief Fund or Lieutenant Governor's Relief Fund through their employers, and whose contributions are remitted by consolidated cheque, are eligible to claim deduction under 80G; where separate receipts are not practicable, the deduction claim is admissible on the basis of a certificate issued by the Drawing and Disbursing Officer or 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 donation deduction: employer-issued certificate allows employees to claim 80G relief for consolidated donations through employers.
Employees who donate to the Prime Minister's National Relief Fund, Chief Minister's Relief Fund or Lieutenant Governor's Relief Fund through their employers, and whose contributions are remitted by consolidated cheque, are eligible to claim deduction under 80G; where separate receipts are not practicable, the deduction claim is admissible on the basis of a certificate issued by the Drawing and Disbursing Officer or employer.
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