Tax deduction under section 80G: donations to CM earthquake relief fund eligible for full deduction; employers may deduct via payroll. Drawing and Disbursing Officers may allow 100% deduction under section 80G for donations to the Chief Minister's Earthquake Relief Fund if satisfied as to amount and receipt; no upper ceiling applies though donations below a specified minimum are ineligible. Employers remitting payroll collections as lump sums must supply the Fund with a donor-identifying list counter-signed by the Fund and issue employee certificates detailing deductions and remittance particulars. A statutory amendment is pending and the instruction applies to donations made in the referenced financial year.