Provision related to eligible donation u/s 80G

[CABIJENDERKUMAR BANSAL]

Deduction of 80 :-Allowable to all kind of Assessee:- Any person or ‘assessee’ who makes an eligible donation is entitled to get tax deductions subject to conditions. This section does not restrict the deduction to individuals, companies or any specific category of taxpayer. Please give feedback on Company is not binding to consider 80 G as dedcution to employee. Ca. B.K.BANSAL

[Aijaz Banemiya Shaikh]

Your query - Company is not bound to consider donations directly contributed by employees and claiming deductions in form 16

AI Summary

Deduction under 80G: entitlement exists for any assessee making eligible donations; employers need not include employee donations in tax certificates. Deduction under Section 80G applies to any assessee who makes an eligible donation and is entitled to claim tax deduction subject to the statutory conditions for qualifying donations; the provision does not limit eligibility to specific categories of taxpayers. Employers are not required to include donations made directly by employees in payroll reporting or employee tax certificates, leaving the claimant responsible for substantiating and claiming the deduction under the statutory framework.