Submission of certificate for claiming deduction under section 80G in respect of donations made by an employee to the National Defence Fund, the Army Central Welfare Fund, the Indian Naval Benevolent Fund, the Air Force Central Welfare Fund
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Deduction under section 80G: employer/DDO certificates permit employee claims for consolidated workplace donations to defence and forces funds. Employees who donate to the National Defence Fund or specified Armed Forces welfare funds through consolidated employer remittances remain eligible for deduction under section 80G, provided the employer/DDO issues a certificate evidencing the individual employee's contribution; such employer/DDO certificates will be accepted where separate recipient certificates cannot be issued due to consolidated donations.
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 under section 80G: employer/DDO certificates permit employee claims for consolidated workplace donations to defence and forces funds.
Employees who donate to the National Defence Fund or specified Armed Forces welfare funds through consolidated employer remittances remain eligible for deduction under section 80G, provided the employer/DDO issues a certificate evidencing the individual employee's contribution; such employer/DDO certificates will be accepted where separate recipient certificates cannot be issued due to consolidated donations.
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