Employees can claim deduction u/s 80G provided a certificate from the Employer is received in which employer states the fact that the Contribution was made out from employee’s salary account.
Donation deduction eligibility: employer certificate confirming salary deduction enables employee claim of 80G deduction on donations.
Employees may claim a deduction under 80G where the employer provides a certificate stating the contribution was made from the employee's salary account; that employer statement operates as the operative documentary basis for the employee's deduction claim even if the donation receipt is in the employer's name.
Note: It is a system-generated summary and is for quick reference only.