80G kya hai? Yeh Income-tax Act ka woh section hai jo donation (daan) dene par tax deduction deta hai. Agar aapne kisi approved charitable fund, NGO ya trust ko donation diya hai, to us rakam ka 50% ya 100% hissa aapki taxable income se ghata diya jaata hai — matlab utne hisse par tax nahi lagta. Lekin yeh chhoot har donation par ek jaisi nahi milti: kaun se fund ko diya, kitna diya, aur kaise diya (cash ya bank transfer) — in teen baton par deduction ki rakam tay hoti hai.
Ek zaroori baat shuru me hi samajh lein: 80G ka fayda sirf old tax regime me milta hai. Agar aapne new regime (115BAC) chuna hai, to donation par koi deduction nahi milega — chahe aapne kitna bhi daan diya ho. Isliye 80G ka hisaab lagane se pehle yeh decide kar lein ki aap kaun se regime me file kar rahe hain. Old vs new regime ki tulna yahan padhein:
80G Kya Hai: Deduction Ki 4 Categories
80G me donations ko 4 categories me baanta gaya hai — 100% ya 50% deduction, aur “with limit” ya “without limit”. “With limit” ka matlab hai ki deduction Adjusted Gross Total Income (AGTI) ke 10% tak hi milega; “without limit” me poori rakam par deduction milta hai (category ke percentage ke hisaab se).
| Category | Deduction | Limit | Examples |
|---|---|---|---|
| A | 100% | Bina limit | PM CARES Fund, Prime Minister’s National Relief Fund (PMNRF), National Defence Fund, National Children’s Fund, Swachh Bharat Kosh, Clean Ganga Fund |
| B | 50% | Bina limit | Jawaharlal Nehru Memorial Fund, Indira Gandhi Memorial Trust, PM’s Drought Relief Fund |
| C | 100% | 10% of AGTI tak | Sarkar dwara approved family planning programmes, companies dwara sports infrastructure ke liye donation |
| D | 50% | 10% of AGTI tak | Approved NGOs, charitable trusts, dharmik trusts (renovation ke liye), educational trusts, hospitals — sabse aam category |
Category D sabse zyada istemal hoti hai — aam taur par jab aap kisi NGO ya charitable trust ko donate karte hain, to wahi 50%-with-limit wali category lagti hai.
100% Bina Limit: PM CARES Aur PMNRF Jaise Funds
Category A sabse faydemand hai: donation ki poori rakam taxable income se ghat jaati hai, aur is par 10% wali limit bhi nahi lagti. Example: agar aapki income ₹10,00,000 hai aur aapne PM CARES Fund me ₹50,000 donate kiye, to poore ₹50,000 ki deduction milegi — taxable income ₹9,50,000 reh jaayegi (doosre deductions alag se).
Dhyaan dein: 100% deduction ka matlab yeh nahi ki ₹50,000 ka tax bach gaya — matlab yeh hai ki ₹50,000 par tax nahi lagega. Aapke slab ke hisaab se bachat hogi: 30% slab me ₹50,000 deduction par lagbhag ₹15,600 (cess sahit) tax bachega.
10% Qualifying Limit Ka Hisaab: Real-Number Example
Category C aur D par qualifying limit lagti hai: deduction AGTI (Adjusted Gross Total Income) ke 10% se zyada nahi ho sakta. AGTI ka matlab hai — Gross Total Income me se doosre Chapter VI-A deductions (80C, 80D aadi, 80G ko chhodkar) aur special-rate wali income (LTCG/STCG) ghataane ke baad bachi rakam. Dono categories (C + D) ka jod milakar 10% ki limit me aana chahiye.
Real-number example: Maan lijiye aapki Gross Total Income ₹12,00,000 hai aur koi doosra VI-A deduction nahi hai (simplicity ke liye) — to AGTI = ₹12,00,000.
- 10% qualifying limit = 0.10 × 12,00,000 = ₹1,20,000
- Aapne ek approved NGO (Category D, 50% with limit) ko ₹2,00,000 donate kiye.
- Limit ke andar aane wali rakam = ₹1,20,000 (kyunki donation limit se zyada hai)
- Deduction = 50% × 1,20,000 = ₹60,000
- Matlab ₹2,00,000 ke donation par sirf ₹60,000 ki deduction mili — kyunki 10% ki ceiling lag gayi. Yahi wajah hai ki bade donations se pehle apni AGTI ka 10% zaroor nikaal lein.
₹2,000 Cash Rule: Poora Donation Doob Sakta Hai
80G ka sabse sakht niyam payment mode par hai: ₹2,000 se zyada ka cash donation par KOI deduction nahi milta — aur sirf zyada wala hissa nahi, poora donation disallow ho jaata hai. Example: ₹5,000 cash me diye to poore ₹5,000 par zero deduction. Jabki ₹2,000 tak ka cash donation eligible hai.
Hamesha in modes se donation dein: cheque, demand draft, NEFT/RTGS/IMPS, ya UPI. In-kind donation (kapde, khana, samaan) par 80G deduction nahi milta — sirf paise wale donation par milta hai.
Form 10BE: Receipt Akeli Kaafi Nahi
Pehle sirf NGO ki stamped receipt kaafi maani jaati thi, lekin ab niyam badal gaya hai:
- Donee (NGO/trust) har saal Form 10BD file karta hai — donor-wise donation statement, 31 May tak (us financial year ke baad).
- Uske baad e-filing portal se Form 10BE (Certificate of Donation) generate hota hai — isme URN, donor ka PAN, mode aur amount hota hai. Yeh certificate NGO aapko deta hai.
- AY 2022-23 se paper receipt akeli ka koi legal standing nahi hai — ITR me 80G claim ke liye Form 10BE mandatory hai.
Donation dene ke baad NGO se Form 10BE zaroor maangein. Bina iske claim kiya to notice aa sakta hai.
80G vs 80C vs 80D: Seedhi Tulna
| Pehlu | 80G (Donation) | 80C (Investment) | 80D (Health Insurance) |
|---|---|---|---|
| Kiske liye | Daan dene par | PPF, ELSS, LIC, EPF aadi me nivesh par | Health insurance premium par |
| Limit | Category-wise (100%/50%, 10% AGTI cap) | ₹1,50,000 saal | Self/family ₹25,000; senior citizen parents ₹50,000 |
| Regime | Sirf old regime | Sirf old regime | Sirf old regime |
| Proof | Form 10BE | Investment proof | Premium receipt |
Teeno deductions sirf old regime me milte hain — new regime chunne par ye sab chhoot chali jaati hai. 80C ki detail guide yahan padhein:
Aam Galtiyan
- New regime me 80G claim karna: New regime (115BAC) me 80G deduction milta hi nahi. Pehle regime decide karein, phir donation ka tax fayda ginein.
- ₹2,000 se zyada cash de dena: Poora donation disallow ho jaata hai — sirf extra hissa nahi. Hamesha bank transfer/UPI/cheque se dein.
- Bina 80G registration wale NGO ko dena: Jis trust ke paas valid 80G approval nahi hai, usko diya donation deduction ke layak nahi hai. Dene se pehle NGO ka 80G registration zaroor check karein.
- Form 10BE na lena: Receipt sambhal kar rakhna kaafi nahi — Form 10BE maangna na bhoolein, warna claim atak sakta hai.
- 10% limit bhool jaana: Category C/D me AGTI ke 10% se zyada donation par extra hisse ki deduction nahi milti. Bade donation se pehle hisaab laga lein.
FAQs
Q1. Kya 80G deduction new tax regime me milta hai?
Nahi. Section 80G ka deduction sirf old tax regime me available hai. New regime (115BAC) me zyadaatar deductions ki tarah 80G bhi nahi milta.
Q2. Maine ₹5,000 cash me mandir ko diye — kya deduction milega?
Nahi. ₹2,000 se zyada ka cash donation poori tarah disallow hota hai. Agli baar UPI ya bank transfer se dein aur 80G-registered trust ko dein.
Q3. Form 10BE kya hai aur kahan se milega?
Form 10BE donation ka certificate hai jo NGO (donee) Form 10BD file karne ke baad e-filing portal se generate karke aapko deta hai. ITR me 80G claim ke liye yahi main document hai — NGO se zaroor maangein.
Q4. PM CARES aur normal NGO me deduction ka kya farq hai?
PM CARES Fund Category A me hai — 100% deduction, bina kisi limit ke. Aam approved NGO Category D me hai — 50% deduction, aur AGTI ke 10% ki limit ke saath.
Q5. Kya naye Income-tax Act, 2025 me 80G badal gaya hai?
1 April 2026 se effective naye Income-tax Act, 2025 me Section 80G ko Section 354 ke roop me renumber kiya gaya hai — mechanics (categories, limits, cash rule) same hain. FY 2025-26 ki filing abhi purane Act ke tahat hogi.
Yeh sirf jaankari hai, financial advice nahi hai.
Sources: Income Tax e-filing portal — https://www.incometax.gov.in (80G FAQ aur approved institutions ki list); Section 80G, Income-tax Act 1961 (naye Act, 2025 me Section 354).