SECTION 80G CALCULATIONS

9.4
etc are dealt u/s 80G. Therearerem
Donations made to certain funds, charitable institutions,
which can be allowed
which can be allowed in ful, whereas certain donations
donations,
Let see various types of donations in the following lines:
certain limitations. us

1. Donations without Limit

2. Donations with Limit

 Deductions from Gross Total Income
9.15
Donations Without Limit

Deduction100%
1National Defence Fund set up by the Deduction 50%
Central Government | 1. Jawaharlal Nehru Memorial
Fund
2. Prime Minister's National Relief Fund
2. Prime Minister's
3 P.M's Amenia Earthquake Relief Relief Fund
Drought
Fund
4 Africa Fund
|3. Indira Gandhi Memorial Trust
5. National Children's Fund** 4. Rajiv Gandhi
Foundation
6. National Foundation for Communal
Harmony
7. University or Educational Institutions of
national eminence as approved by the
prescribed authority in this behalf
8. Maharashtra Chief Minister's Relief Fund
or Chief Ministers Earthquake Relief Fund
9. Zila Saksharta Samitis constituted under
the Chairmanship of Collector of District
for the purpose of improvement of
Primary
Education and for literary effects
10. National or State Blood Transfusion Council
11. Fund set-up by the State Government to
provide medical relief to the poor
12. Central welfare fund of the Army or Air
force and the Indian Navy Benevolent
13. A.P's Chief Minister's Cyclone Relief Fund

*Note:
1. From AY 2014-15, it is 100% for National Children's Fund. 50% is upto AY
2013-14 only
9.16 ncome Tar Law and Practice

14. National Illness Assistance Fund

15. C.M's Relief Fund or Lt. Governor's Relief

Fund
16. National Sports Fund set-up by the Central
Government
17. National Cultural Fund set-up by the
Central Government

18. Fund for Technology Development and

Application set-up by Central Government
19. Gujarat Earthquake Victims Relief Fund

20. National Trust for Welfare of Persons with

Autism, Cerebral Palsy, Mental Retardation
and Multiple Disabilities.

21. National Fund for Control of Drug Abuse

(From AY 2016-17)