How to take tax benefit under section 80G


section 80G

How to take tax benefit under section 80G

section 80G:If you want to take tax benefit from donation under section 80G then this article is really special for you.

And Therefore as you know after taking full deduction from section 80c for saving you made in a financial yearAnd all want to reduce their taxes using various sections like 80G that we will discuss today in detail.

Section 80G refers to donations we can made to certain notified institutions govt. or non govt or NGOs.

Condition-1:You must be resident of india

Condition-2:You must be an individual or HUF(hindu undivided family).

DEDUCTION LIMIT  UNDER section 80G:There are four types of deduction limit under section 80Gunder  which you can take benefit under section 80G for donations.

  1. 100% deduction without any limit.
  2. 50% deduction without any limit.
  3. 100% deduction subject to 10% of  Adjusted gross total income (AGI).
  4. 50% deduction subject to 10% of Adjusted gross total income.

Moreover we explain above deduction limits one by one using live examples and our own experience.

1. Section 80G:  100% deduction without any limit:under this category you can take benefit of 100% tax rebate by donating to the following :

  • PM relief fund.
  • National Defence Fund
  • PM Armenia Earthquake Relief Fund
  • National Relief fund for communal harmony
  • Approved university or educational institution for national eminence
  • Chief minister earthquake relief fund for Maharashtra
  • Donation made to zila saksharta Samitis
  • The national blood transfusion council
  • The Army/AIR force central welfare Fund or The indian Naval Benevolent Fund
  • National illness Assistant Fund
  • Chief Minister Relief Fund
  • National cultural Fund
  • Local Authority Association Promoting Family Planning
  •  Central Govt. Fund for developing technology  Development
  • National trust for welfare of persons with autism,cerebral palsy,Mental Retardation and multiple disabilities



EXAMPLE:If you donate 10 lack to the above listed institutions then 10 lakh amount you can avail as deduction.


2. Section 80G:50% deduction without any limit:This category involves deduction of 50% :

  • Jawaharlal Nehru Memorial fund
  • PM Drought relief Fund
  • National children Fund
  • The Rajiv Gandhi Foundation


EXAMPLE: If you donate 10 lakh rs to above 5 trusts,you can avail 50,000 rs as deduction that is 50% of 10 lakh.

3. Section 80G: 100% deduction subject to 10% of  Adjusted gross total income (AGI):

  • Donation to Govt. For promoting famly planning
  • Donation to indian olympic Association

EXAMPLE:We take another exampleLet your gross total income be Rs 500000 and your your saving us 80c is 150,000

And you have also deduct your amount from section 80ccc to 80u.

let you take deduction 0f 50,000 us 80U for self handicap.

Now ADJUSTED GROSS TOTAL income will be 500000-150,000-50,000=300000 hence 10% of 300000 that is adusted  gross total income will be 30,ooo consequently you can only take benefit of 30.000 under the above said category.

4. Section 80G:  50% deduction subject to 10% of Adjusted gross total income:

Similarly Under this category specified Gurudwaras,temple,churches and mosques come.

EXAMPLE: If you donate 50,000 to a temple specified by the govt t,Your income from salary is 500000

And saving is 150,000 and then AGI will be 500000-150,000-50,000= 10% 0f AGI will be 30,000 and 50% of 30,000 will be 15,000.

Therefore friends you can only take 15,000 deduction under this deduction limit.Under section 80G

consequently  whenever you donate to any above mentioned trusts always take the following details while filing your return:

  • Take pan of the institution or trust where you donated.
  • Address of the trust.
  • Name of the trust.
  • Registration .

Also like this post and share this. Also read my other to file income tax return online

Also link your Aadhar card with pan card here

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Kuldeep Singh

is a professional blogger,teacher and income tax expert

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