Section 80G of Income Tax Act, 1961

GPTKB entity

Predicate	Object
gptkbp:instanceOf	Section of Indian Income Tax Act
gptkbp:amendedBy	gptkb:various_Finance_Acts
gptkbp:appliesTo	gptkb:Hindu_Undivided_Families individuals companies firms other persons donations made in cash or cheque or digital mode
gptkbp:cashDonationLimit	donations above Rs 2,000 must be made by non-cash modes
gptkbp:certificateRequired	Section 80G certificate from donee
gptkbp:claimProcedure	claimed while filing income tax return
gptkbp:country	gptkb:India
gptkbp:deductionPercentage	50% or 100% depending on the institution
gptkbp:deductionType	deduction from gross total income
gptkbp:eligibleDonations	donations to specified funds and charitable institutions
gptkbp:examplesOfEligibleFunds	gptkb:Prime_Minister's_Citizen_Assistance_and_Relief_in_Emergency_Situations_Fund_(PM_CARES_Fund) gptkb:Prime_Minister's_National_Relief_Fund National Defence Fund approved charitable institutions
https://www.w3.org/2000/01/rdf-schema#label	Section 80G of Income Tax Act, 1961
gptkbp:introducedIn	1961
gptkbp:maximumLoanAmount	subject to qualifying limit for some donations
gptkbp:notEligibleForDeduction	donations in kind donations to individuals
gptkbp:partOf	gptkb:Income_Tax_Act,_1961
gptkbp:providesFor	deduction for donations
gptkbp:purpose	encourage charitable donations
gptkbp:requires	PAN of the donee receipt from the donee
gptkbp:section	80G
gptkbp:bfsParent	gptkb:Prime_Minister's_Citizen_Assistance_and_Relief_in_Emergency_Situations_Fund_(PM_CARES_Fund) gptkb:PM_CARES_Fund
gptkbp:bfsLayer	7