<h1>Deductibility of donations: contributions to designated environmental funds become fully deductible under section 80G, expanding tax incentives.</h1> Donations (other than CSR contributions) to the Swachh Bharat Kosh by residents and non-residents and to the Clean Ganga Fund by residents are made 100% deductible under section 80G of the Income-tax Act; the budget also introduces a Swachh Bharat cess on services up to a capped rate, increases the clean energy cess on coal to fund environmental initiatives, proposes service tax exemption for common effluent treatment plants, raises excise on certain polymer sacks, and extends customs and excise concessions for electric and hybrid vehicles.