💰 Tax Savings · Deductions (80C–80U)
Donations to charity — Section 135 (old 80G), 50% or 100%
✍️ EaseValue Advisors · Updated 17 Jul 2026 · FY 2025-26
In short
Donations to approved funds and charitable institutions are deductible at 50% or 100% — Section 135, Income-tax Act 2025 (old 80G) — subject to the mode and, for some, a qualifying limit.
How much is deductible
- 100% without limit: e.g. PM National Relief Fund, PM CARES, National Defence Fund.
- 50% without limit: e.g. PM's Drought Relief Fund and similar.
- 100% / 50% subject to 10% of adjusted total income: most other approved charities and local-authority donations.
Conditions
- Cash donations above ₹2,000 don't qualify — pay by cheque/UPI/bank.
- Get the donee's 80G certificate and stamped receipt; the donation must appear in the pre-filled data (Form 10BE).
- Old regime only.
Who it helps
Anyone who donates — plan larger gifts to institutions offering 100% deduction, and always pay non-cash to preserve the claim.
The law behind it
Section 135 (old 80G)
General information for FY 2025-26 (AY 2026-27), not advice on your specific case. Limits, rates and conditions
change with each Finance Act and depend on your facts — confirm before acting. © EaseValue Advisors LLP.
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