Section 80G: Donations That Save Tax

Donations to notified funds and institutions qualify for deduction under Section 80G. Some are eligible for 100 percent deduction without qualifying limit (PM Cares, National Defence Fund, PMNRF) and others at 50 percent or with qualifying limits. You must obtain a valid receipt from the donee institution containing name, PAN, address, amount, and the 80G registration number. Cash donations exceeding Rs 2,000 are not eligible; use cheque, draft, or bank transfer for full deduction.