Section 80G: Tax Deduction on Donations for FY 2025-26 (AY 2026-27)
Donations to approved charitable institutions and relief funds can reduce your taxable income under Section 80G of the Income-tax Act, 1961. The deduction percentage and the cap depend on which category the recipient falls in, and paperwork rules have tightened in recent years.
The four categories of 80G donations
| Category | Deduction | Examples |
|---|---|---|
| 100% without qualifying limit | Full donation | PM National Relief Fund, PM CARES Fund, National Defence Fund, CM Relief Funds |
| 50% without qualifying limit | Half the donation | Certain notified national funds (e.g. Jawaharlal Nehru Memorial Fund, PM Drought Relief Fund) |
| 100% with qualifying limit | Full donation, capped | Donations to government/local authority for promoting family planning |
| 50% with qualifying limit | Half the donation, capped | Most registered charitable trusts and NGOs, religious institutions for renovation |
The 10% qualifying limit on adjusted GTI
- For the "with qualifying limit" categories, eligible donations are capped at 10% of adjusted gross total income (gross total income minus other Chapter VI-A deductions, exempt incomes and certain special-rate incomes such as long-term capital gains).
- Donations above this cap simply get no deduction for the excess — there is no carry-forward.
- Donations to "without qualifying limit" funds ignore this cap entirely.
Payment mode and documentation rules
- Cash cap: cash donations qualify only up to Rs 2,000; pay larger amounts by cheque, draft, UPI or bank transfer.
- In-kind donations (clothes, food, medicines) are not deductible.
- Form 10BE: the institution files donor-wise details in Form 10BD and must issue you a Form 10BE certificate (normally by 31 May following the financial year). Your claim should match it.
- ARN in the ITR: the ITR forms have a column in the 80G schedule (Table D) for the donation reference number (ARN) for donations eligible for 50% deduction subject to the qualifying limit.
Worked examples
PM relief fund donation
Rohan donates Rs 40,000 to the PM National Relief Fund by UPI. The entire Rs 40,000 is deductible — 100% with no qualifying limit — provided he files in the old regime and holds the receipt/certificate.
NGO donation with limit
Meera has adjusted gross total income of Rs 9,00,000 and donates Rs 1,20,000 to a registered NGO (50% with qualifying limit). Eligible donation is capped at 10% of AGTI = Rs 90,000, so her deduction is 50% of Rs 90,000 = Rs 45,000.
Cash donation trap
Suresh gives Rs 10,000 in cash to a temple trust approved under 80G. Because the cash exceeds Rs 2,000, the whole Rs 10,000 fails the payment-mode test and he gets no deduction. Paid by UPI, 50% of the eligible amount would have qualified.
Mixed donations
Anil's gross total income is Rs 14,00,000; he claims Rs 1,75,000 under 80C and 80D, so adjusted GTI is Rs 12,25,000 and the qualifying limit is Rs 1,22,500. He gives Rs 50,000 to the PM National Relief Fund (fully deductible) and Rs 1,50,000 to an NGO: the NGO donation is capped at Rs 1,22,500, deduction 50% = Rs 61,250. Total 80G claim: Rs 1,11,250.
Old regime vs new regime
- Section 80G is not available in the new tax regime. For FY 2025-26, only old-regime filers can claim it.
- If your donations are large, run both regimes through our income tax calculator or see the old vs new regime comparison before deciding.
How to claim the 80G deduction in your ITR
- Collect Form 10BE first: the donee institution must file Form 10BD and issue your Form 10BE certificate (normally by 31 May 2026 for FY 2025-26 donations). Your claim should mirror this certificate.
- Opt for the old regime: in the regime selection of your return — 80G is not available in the new regime.
- Open Schedule 80G under Chapter VI-A deductions and choose the table that matches your donation category (see the table below).
- Enter the donee details: name, address and PAN of the institution, the total donation split into cash and other modes, and the ARN (donation reference number) where the form asks for it.
- Check the eligible amount: for the "with qualifying limit" tables, verify the deduction against 10% of your adjusted gross total income before submitting.
- Keep proofs and e-verify: retain receipts, Form 10BE and bank/UPI statements, then file your return online and e-verify it.
Schedule 80G in the ITR: which table to fill
| ITR table | Donation category | Key fields |
|---|---|---|
| Table A | 100% deduction without qualifying limit | Donee name, address, PAN, amount (cash / other modes) |
| Table B | 50% deduction without qualifying limit | Donee name, address, PAN, amount (cash / other modes) |
| Table C | 100% deduction subject to qualifying limit | Donee details plus eligible amount after the 10% AGTI cap |
| Table D | 50% deduction subject to qualifying limit | Donee details, ARN, eligible amount after the 10% AGTI cap |
Documents to keep ready
- Donation receipt showing the institution's name, PAN, 80G registration number and amount
- Form 10BE certificate of donation from the donee institution
- ARN (donation reference number) where applicable, for the ITR's 80G schedule
- Bank/UPI statement evidencing non-cash payment for donations above Rs 2,000
Common mistakes to avoid
- Donating more than Rs 2,000 in cash — the entire donation loses the deduction, not just the excess.
- Claiming a deduction without the institution having filed Form 10BD — your claim will not match the department's records and can be denied.
- Assuming every NGO receipt means 100% deduction — most private trusts fall in the 50%-with-qualifying-limit category.
- Applying the 10% limit to gross total income instead of adjusted gross total income.
- Claiming 80G in the new regime, or claiming donations made in kind.
Frequently asked questions
How much deduction can I claim under Section 80G?
It depends on the fund. Donations to notified funds like the PM National Relief Fund get 100% deduction without any qualifying limit. Other approved institutions get 100% or 50% deduction, subject to a qualifying limit of 10% of your adjusted gross total income. Section 80G is available only in the old tax regime.
Can I claim 80G for a cash donation?
Cash donations qualify only up to Rs 2,000. Any donation above Rs 2,000 must be made by cheque, bank transfer, UPI or other non-cash mode to be deductible. Donations in kind (food, clothes, medicines) are never deductible under 80G.
What is Form 10BE and why do I need it?
Form 10BE is the certificate of donation that the charitable institution must issue to the donor (typically by 31 May) after filing its donation statement in Form 10BD. Your 80G claim should match this certificate, and the ITR forms require the donation reference number (ARN) for certain donations.
Is Section 80G allowed in the new tax regime?
No. Donations under Section 80G are not deductible if you file under the new tax regime. To claim 80G for FY 2025-26 you must opt for the old regime.
How do I claim the 80G deduction in my ITR?
Open Schedule 80G in your ITR, pick the table matching your donation category (100% or 50%, with or without qualifying limit), and enter the donee's name, address and PAN, the donation amount split into cash and other modes, and the ARN where applicable. The figures should match your Form 10BE certificate.
How is the 10% qualifying limit under Section 80G calculated?
Take your gross total income and reduce it by all Chapter VI-A deductions other than 80G, exempt income, long-term capital gains and certain special-rate incomes. The result is the adjusted gross total income, and 10% of it is the maximum donation considered for the "with qualifying limit" categories.
Get expert-assisted filing
All India ITR can classify each of your donations into the right 80G category, compute the 10% adjusted GTI cap correctly and match your claim to Form 10BE before filing.
Related current ITR guides
More AY 2026-27 tax guides
Save tax: Home loan benefits · NPS (80CCD) · Donations (80G) · Education loan (80E) · Interest income (80TTA/80TTB) · Form 15G/15H · Capital gains exemptions (54/54F/54EC)
Investors and traders: F&O and intraday tax · ESOP and RSU tax · Share buyback tax · Foreign income and Schedule FA · Gift tax (56(2)(x)) · HUF taxation
Calculators and tools: Income tax calculator · Advance tax calculator · 80C tax-saving calculator · NPS calculator · Gratuity calculator · EPF calculator · Crypto tax calculator · HRA calculator
Filing and compliance: Section 87A rebate · Marginal relief · Form 10-IEA · PAN-Aadhaar link · AIS and TIS · ITR-U updated return · Discard ITR and condonation · TDS on rent and property · Income Tax Act 2025
Sources reviewed
- Income Tax Department – FAQs on Section 80G (categories, cash limit, qualifying limit)
- Income Tax Department – Form 10BD / Form 10BE user manual
- India Code – Income-tax Act, 1961 (Section 80G)
This guide is for general understanding. Whether a particular fund gives 100% or 50% deduction depends on its notification status — verify the institution's 80G registration and your Form 10BE before claiming.
