Regime permits the deduction
The default new regime for individuals, HUFs, AOPs, BOIs and artificial juridical persons under Section 202 excludes most Chapter VIII deductions. Concessional company regimes also restrict Chapter VIII deductions.
2026 transition addressedThe guide separates donations up to 31 March 2026 from tax year 2026–27 onward.
Official tax sources usedRules, forms and limits are linked to CBDT and the Income Tax Department.
Professional review pendingA practising CA or tax advocate should review the filing position before publication or reliance.
Section 80G allowed qualifying charitable donations to reduce taxable income under the Income-tax Act, 1961. For tax year 2026–27 onward, the corresponding deduction is Section 133 of the Income-tax Act, 2025. A claim depends on the donor’s tax regime, the recipient and deduction category, the payment mode and matching donation reporting. Donations over ₹2,000 must be paid other than in cash. A deduction reduces income; it does not reduce tax rupee-for-rupee.
Scope and review status: This is general India tax education. Professional review is pending. Confirm the tax year, regime, donee approval and return form with a practising CA or tax advocate.
A donation can be personally meaningful and still be tax-ineligible. The deduction is determined by statute, not by the recipient’s social purpose, its fundraising message or the amount shown on a payment screenshot.
The most important 2026 issue is timing. A return filed during 2026 may still concern income and donations from the year ended 31 March 2026, which remain under the 1961 Act. A donation made on or after 1 April 2026 belongs to the new tax-year framework under the Income-tax Act, 2025.
“Section 80G” is now Section 133 for the new tax year
The familiar name remains useful in searches and older records, but the current statutory reference changed. CBDT’s transition FAQ confirms that matters for tax year 2026–27 onward use the Income-tax Act, 2025. It also confirms that registrations or approvals granted under the 1961 Act remain protected.
Do not rename an old-year claim
Assessment Year 2026–27 generally concerns the financial year ended 31 March 2026 and therefore still uses the old Act’s return architecture. Tax year 2026–27 under the new Act begins on 1 April 2026. Similar labels can refer to different periods.
Who can claim the donation deduction?
Section 133 is framed for an “assessee”, so individuals, HUFs, firms, companies and other taxpayers may potentially qualify. But the deduction is unavailable where the applicable or chosen tax regime computes income without Section 133.
Donation is a sum of money
Goods, clothes, food, services or volunteer time are valuable but do not qualify under Section 133 because the statutory deduction applies only to a sum of money.
Recipient and purpose qualify
A recipient may be a specified statutory fund or an approved non-profit organisation. Approval and the correct category must cover the relevant period.
The claim can be verified
For donations to approved organisations under Section 133(1)(b)(ii), allowance depends on information furnished by the recipient and is subject to the Board’s verification strategy.
A deduction is not a refund of the donation
The eligible amount is deducted while computing total income. The actual tax effect depends on the donor’s taxable income, applicable rates, surcharge, cess, losses, rebates and regime.
100%, 50% and the 10% qualifying limit
Section 133 creates four practical deduction outcomes. Do not choose the category from the charity’s name. Use the statutory clause, approval and certificate.
100%
Without the 10% limitSpecified funds in Section 133(1)(a)
Most recipients listed in clauses (i) to (xxii), including the National Defence Fund, PM National Relief Fund and PM CARES Fund, receive a deduction equal to the whole eligible donation.
100%
Subject to the 10% limitFamily planning and specified sports purposes
The whole donation rate applies, but Section 133(2) limits the aggregate considered for clauses (a)(xxiii) and (a)(xxiv) to 10% of adjusted gross total income.
50%
Without the 10% limitPrime Minister’s Drought Relief Fund
Section 133(1)(b)(i) provides a 50% deduction. It is not included in the categories listed in Section 133(2) for the qualifying limit.
50%
Subject to the 10% limitApproved non-profits and other listed recipients
Approved charitable organisations under Section 133(1)(b)(ii), and categories in clauses (iii) to (vi), receive 50% after applying the 10% adjusted-gross-total-income limit.
Adjusted gross total income is a statutory calculation, not simply salary or gross receipts. Section 133(7) starts with gross total income and reduces portions on which tax is not payable and amounts eligible under other Chapter VIII deductions. A return-level computation should be checked by a tax professional.
Can this donation be claimed?
How much deduction can be claimed?
Separate the donation, eligible deduction and resulting tax effect. They are three different numbers.
100% without limit
A qualifying ₹10,000 non-cash donation to a specified fund may produce a ₹10,000 income deduction, subject to the donor’s permitted regime.
50% without limit
A qualifying ₹10,000 donation produces a ₹5,000 income deduction. The tax effect is not ₹5,000.
Category with limit
Apply the 10% adjusted-GTI cap first, then apply the statutory 100% or 50% rate.
Documents a donor should retain
Payment evidenceBank statement, cheque record, UPI or card transaction with date and amount.
Donation receiptDonee name, address, PAN, amount, date and payment mode.
Approval informationApproval or Unique Registration Number covering the relevant period.
Donation certificateForm 10BE for the legacy system or Form 114 under the 2026 Rules.
Category confirmationStatutory clause and whether the donation is 100% or 50%, with or without limit.
Return workingAdjusted gross total income and the deduction actually entered in the applicable schedule.
A generic receipt may be insufficient
A receipt does not prove that the recipient’s approval was valid on the donation date, that the donation belongs in the selected category, or that the donee reported matching information.
How to claim without creating a mismatch
Identify the applicable Act
Use Section 80G for the relevant pre-1 April 2026 period and Section 133 for tax year 2026–27 onward.
Confirm the donor’s tax regime
Do not calculate a deduction if the selected regime excludes it. Compare the whole return, not the donation in isolation.
Verify the recipient and category
Check approval, period, PAN/URN, purpose and whether the rate is 100% or 50% and subject to the qualifying limit.
Reconcile the certificate
Match donor identifier, amount, payment mode and recipient details with Form 10BE or Form 114, as applicable.
Compute the statutory limit
Where Section 133(2) applies, restrict the donation considered to 10% of adjusted gross total income before applying the rate.
Enter the applicable return schedule
Use the current utility and validation rules for the relevant return. Do not attach random documents unless the filing process requests them; retain the evidence for verification.
Donee statementForm 113 under the 2026 Rules
Donor certificateForm 114 under the 2026 Rules
Normal deadline31 May after the tax year, per official FAQ
Claim verificationRecipient reporting may control allowance
Section 80G vs Section 80GGA
General charitable donations
- Specified funds and approved charitable institutions
- 100% or 50% deduction
- Qualifying limit for specified categories
- Corresponding 2025 Act provision: Section 133
Scientific research or rural development
- Specified research and rural-development donations
- Not available under the legacy provision where gross total income includes business or professional income
- Separate eligibility and recipient rules
- Corresponding 2025 Act provision: Section 135
Do not move a donation between the two provisions merely to improve the deduction. The recipient, approval, purpose and donor-income conditions determine the correct section.
Common Section 80G mistakes
Using the wrong Act for the periodA 2026 filing can concern either the old or new statutory framework.
Claiming under the default new regimeSection 202 excludes most Chapter VIII deductions, including Section 133.
Treating approval as 100% eligibilityApproved charities commonly fall in the 50% category subject to the qualifying limit.
Claiming cash above ₹2,000Section 133 requires a non-cash mode when the donation exceeds ₹2,000.
Claiming clothes, food or volunteer timeThe statutory deduction applies only to a sum of money.
Ignoring a certificate mismatchDonor PAN, amount, date, mode or recipient details may not match the return.
Calling deduction “tax saved”The deduction reduces total income; tax effect requires a full computation.
Assuming every branch has identical approvalVerify the exact legal recipient, PAN and approval covering the donation date.
Cases that need individual advice
Obtain a written tax review for donations linked to CSR expenditure, political contributions, foreign recipients, securities or property, social-stock-exchange instruments, anonymous or pooled contributions, donations by related parties, business-expense claims, non-resident facts, or a recipient whose approval changed during the year. The interaction with Section 135 of the Companies Act, other deduction provisions and the chosen tax regime can materially alter the answer.
Check the evidence before the return is filed
TargoLegal can help organise the applicable tax year, recipient approval, payment proof, donation certificate, deduction category and return working. For non-profits, the review can also cover entity setup and current approval workflows.
Frequently asked questions
Is Section 80G still applicable in 2026?
For donations and proceedings relating to periods up to 31 March 2026, the Income-tax Act, 1961 and Section 80G continue to matter. For tax year 2026–27 onward, the corresponding donor deduction is Section 133 of the Income-tax Act, 2025. Existing approvals are protected under the transition provisions, but the applicable year and forms must be checked.
Can I claim a deduction for a cash donation above ₹2,000?
No. Under Section 133(5), a donation over ₹2,000 qualifies only when paid by a mode other than cash. The restriction concerns the deduction, not whether the recipient may accept the payment under some other law.
Does every approved donation receive a 100% deduction?
No. The deduction may be 100% or 50%, and some categories are subject to a qualifying limit based on adjusted gross total income. The correct category depends on the statutory recipient and purpose, not merely on the recipient being charitable.
Can the donation deduction be claimed under the new tax regime?
The default new-regime computation under Section 202 excludes most Chapter VIII deductions, including Section 133. A donor should compare the permitted regime before assuming a tax benefit.
Which documents should a donor keep?
Keep the payment proof, receipt, donee name and PAN, address, approval or unique registration details, donation amount and category, and the applicable donation certificate. For tax year 2026–27 onward, the new certificate is Form 114; older periods used Form 10BE.
What replaced Forms 10BD and 10BE from April 2026?
Under the Income-tax Rules, 2026, Form 113 is the donee’s statement of donations and Form 114 is the donor certificate. They correspond to old Forms 10BD and 10BE. The due date stated in the official FAQ is 31 May following the end of the tax year.
What is the difference between Section 80G and Section 80GGA?
Under the 1961 Act, Section 80G covered specified charitable funds and institutions, while Section 80GGA covered specified donations for scientific research or rural development and excluded assessees with business or professional income. Under the 2025 Act, the corresponding provisions are Sections 133 and 135.
Official sources used
- Income Tax Department: Section 133 of the Income-tax Act, 2025 — rates, qualifying limit, monetary-form rule, cash restriction and verification.
- Income-tax Act, 2025 as amended by the Finance Act, 2026 — primary statutory text, including Sections 133, 202, 354 and transition provisions.
- CBDT FAQs on transition provisions — applicability from 1 April 2026 and protection of existing approvals.
- Income Tax Department FAQs for Forms 113 and 114 — mapping from Forms 10BD/10BE, filing responsibility and 31 May deadline.
- CBDT Section 80G NUDGE FAQs — legacy claim categories, new-regime restriction and donor details for pre-transition periods.
- Income Tax Department: Section 135 of the Income-tax Act, 2025 — corresponding provision for scientific-research and rural-development donations.
Editorial handoff
Proposed titleSection 80G Donation Deduction in 2026: New Section 133 Guide
Slugsection-80g-donation-deduction-india
Primary keywordSection 80G donation deduction
Search intentMixed: informational and tax-compliance investigation
Category and tagsTax and Accounting; Income Tax, Charitable Donations, Tax Deductions
AssignmentCluster + process/decision guide
Parent pillarMissing future Income Tax Deductions pillar; no URL invented
Internal linksContact, TargoLegal trust registration guide
Missing future clustersSection 133 calculator; Form 113/114 compliance guide; NGO approval transition guide; old-vs-new-regime deduction comparison
CTA destinationTargoLegal contact page
Reviewer rolesPractising CA or tax advocate; NPO compliance reviewer for donee-side content
Monitoring and frequencyFinance Act, CBDT forms, ITR utilities and transition FAQs; six-monthly plus event-driven review
Source verification
2026 statutory transitionCBDT transition FAQs and Income-tax Act, 2025; July 2026 materialsRecheck on new circular
Rates and 10% qualifying limitSection 133(1)–(2), Income-tax Act, 2025; effective tax year 2026–27Annual review
Money-only and ₹2,000 cash ruleSection 133(4)–(5), Income-tax Act, 2025Recheck after Finance Act
Donee-report verificationSection 133(6) and Section 354, Income-tax Act, 2025Monitor portal implementation
Forms 113 and 114Income-tax Rules, 2026 FAQ; published 2026Recheck before 31 May filing
Default new-regime restrictionSection 202(2), Income-tax Act, 2025Annual review
Legacy Section 80G claimsCBDT NUDGE FAQ dated December 2025Use only for relevant old period
80GGA successor provisionSection 135, Income-tax Act, 2025Recheck recipient approval
