DONATION IN KIND - Deduction U/s 80G

[MUKESH SHAH]

Dear Experts,

Whether deduction U/s 80G is available to assessee if he gives any things like land, gold etc to a charitable institution?

Thank you

AI Summary

Donation in kind disallowance under section 80G: gifts of property or precious metals are not deductible.
Donations made in kind (for example land or gold) are not eligible for deduction under the charitable-deduction provision because the statutory explanation expressly excludes donation in kind from allowable contributions.