Skip to content

Check Your Tax Deductions Under Sec 80G (GGA & GGC) Before Filing IT Returns


In this blog: Understand tax deductions under sec 80G before you file for your IT returns as many people don’t know about it.

It’s that time of the year when the CA’s and tax consultants are overburdened by the excess work of filing IT returns. Many of them have already filed but as per, a majority of the people proceeds to work on the last day.

This blog is about the tax deductions under sec 80G  levied on the people who make charity and donations.

There are ‘n’ number of complicated terms and amendments related to it and I bet you won’t be interested in going through that boring pdfs.

Earlier, the maximum limit allowed for donation in cash was Rs 10,000, but the Union Budget of 2017 reduced this to Rs 2,000 in order to curb tax filers from misusing this section by submitting fake donation receipts.

Note: Donation made in kind such as in the form of clothes, food rations etc. cannot be claimed as deductions under this section.

Tax Deductions Under Section 80 G

So here’s a simplified list of tax deductions under sec 80G.

1. Donations by Individual Without Business Income Exempted:

Under Section 80GGA, the donation made by taxpayers, without business income, to organizations in rural development or scientific research, is applicable for a 100% tax deduction.

2. Donations to political Parties are 100% exempted:

It is true that all the amount/ Material/ usable or reusable commodity donated to a registered political party is 100% exempted under sub section 80GGC.

 3. Donations to govt funds 50% exempted:

Any of the following govt funds is half exempted under this section.

  • National Child’s Fund
  • The Rajiv Gandhi Foundation
  • Indira Gandhi Memorial Trust
  • Jawaharlal Nehru Memorial Fund

4. Donations to NGO exempted only if:

  • The donations are made to registered NGO
  • The proper receipt of the NGO has been submitted
  • The donation is in monetary value not materialistic.

Want to know more about tax deductions? Read in detail here: Economictimes

Make a donation and save tax now. Click to make online donations