Statements (50)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
Income Tax Act section
|
| gptkbp:amendedBy |
Finance Act, 2017
|
| gptkbp:appliesTo |
gptkb:India
donations resident and non-resident taxpayers |
| gptkbp:benefit |
gptkb:HUFs
individuals companies |
| gptkbp:certificateIncludes |
validity period
amount donated name of donor registration number of trust |
| gptkbp:certificateRequired |
80G certificate
|
| gptkbp:compatibleWith |
donations to political parties
donations in kind donations to foreign trusts donations to private individuals |
| gptkbp:deductionClaimedIn |
Income Tax Return
|
| gptkbp:deductionLimit |
with or without qualifying limit
|
| gptkbp:deductionSection |
Section 80G
|
| gptkbp:deductionType |
50% or 100% of donation amount
|
| https://www.w3.org/2000/01/rdf-schema#label |
80G (India)
|
| gptkbp:introducedIn |
1967
|
| gptkbp:issuedBy |
gptkb:charity
|
| gptkbp:maximumCashDonation |
Rs 2,000
|
| gptkbp:partOf |
gptkb:Income_Tax_Act,_1961
|
| gptkbp:popularFunds |
gptkb:Prime_Minister's_National_Relief_Fund
Chief Minister's Relief Fund National Defence Fund Prime Minister's Citizen Assistance and Relief in Emergency Situations Fund (PM CARES) |
| gptkbp:previousCashLimit |
Rs 10,000
|
| gptkbp:provides |
gptkb:tax_law
|
| gptkbp:purpose |
encourage charitable donations
|
| gptkbp:receiptIncludes |
PAN of donee
amount donated mode of payment name and address of donee name of donor registration number under 80G validity period of registration |
| gptkbp:regulates |
gptkb:Income_Tax_Department_of_India
|
| gptkbp:renewalPeriod |
yes
as specified by Income Tax Department |
| gptkbp:requires |
mode of payment other than cash for donations above Rs 2,000
PAN of donor donation to eligible charitable institutions donation to eligible funds receipt from donee |
| gptkbp:bfsParent |
gptkb:Food_for_Life_Annamrita
|
| gptkbp:bfsLayer |
8
|