Submission of certificate for claiming deductions u/s 80G of the Income-tax Act, 1961 in respect of donation made by an employee to the 'Prime Minister's Citizen Assistance and Relief in Emergency Situations Fund (PM CARES FUND)'
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Charitable donation deduction under section 80G: employer-issued Form 16 suffices for consolidated PM CARES contributions. Deduction under section 80G for donations to the PM CARES Fund is admissible where employees donate through their employer in consolidated payments; in such cases the Form 16 or certificate issued by the Drawing and Disbursing Officer/employer will suffice as the basis for claiming the deduction.
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 under section 80G: employer-issued Form 16 suffices for consolidated PM CARES contributions.
Deduction under section 80G for donations to the PM CARES Fund is admissible where employees donate through their employer in consolidated payments; in such cases the Form 16 or certificate issued by the Drawing and Disbursing Officer/employer will suffice as the basis for claiming the deduction.
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