Deductions under Section 80G: donations to Indira Gandhi Memorial Trust eligible without ceiling, effective assessment year 1985-86. Donations to the Indira Gandhi Memorial Trust are placed on par with funds of national importance and qualify for deduction under section 80G without any ceiling, effective for assessment year 1985-86 and subsequent years; donations made prior to 21 February 1985 are also eligible if other statutory conditions are met.