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What this calculator does

This page helps you estimate the likely result for Section 80G Donation Deduction Calculator from the details entered in the calculator below. Treat the output as a planning estimate, not as a substitute for the final filing computation.

Inputs explained

  • Gross Total Income: Use the figure relevant to your case and keep the unit consistent with the form.
  • PM CARES, National Defence Fund, etc.: Use the figure relevant to your case and keep the unit consistent with the form.
  • Approved NGOs, Local Government, etc.: Use the figure relevant to your case and keep the unit consistent with the form.
  • Jawaharlal Nehru Memorial Fund, etc.: Use the figure relevant to your case and keep the unit consistent with the form.
  • Other Approved Charitable Institutions: Use the figure relevant to your case and keep the unit consistent with the form.

How it works / Method

The calculator uses the values you enter, applies the relevant rule logic for this topic, and updates the result summary immediately after calculation.

Formula or calculation logic

Estimate based on the donation amount, deduction percentage, and the applicable Section 80G conditions.

Calculate 80G Deduction

Income before 80G deduction

100% Deduction (No Limit)

100% Deduction (Within 10% Limit)

50% Deduction (No Limit)

50% Deduction (Within 10% Limit)

80G Deduction Summary

Enter donation details to calculate deduction.

Step-by-step example

  1. Enter Gross Total Income as e.g., 1500000 for a sample case.
  2. Enter PM CARES, National Defence Fund, etc. as 0 for a sample case.
  3. Enter Approved NGOs, Local Government, etc. as 0 for a sample case.
  4. Click the calculate button and review the 80G Deduction Summary panel.

Use cases

  • Review the likely tax impact before filing or payment.
  • Check how changing one input affects the estimate.
  • Prepare a cleaner draft working before using the official portal.

Assumptions & limitations

  • Results are estimates only and should be checked against the correct FY and AY rules.
  • This page does not validate every exemption condition, document requirement, or edge case.
  • Verify the latest filing rules before submitting returns, proofs, or tax payments.

Sources & references

Section 80G Categories

100% Deduction Without Limit

• National Defence Fund • Prime Minister's National Relief Fund (PMNRF) • PM CARES Fund • National Foundation for Communal Harmony • University/Educational Institution of national eminence • State/Central Government for family planning promotion • African Fund (UN)

100% Deduction With 10% Limit

• Donations to local authority/government for charitable purposes • Corporation for promoting minority community interests • Approved temples, mosques, churches, gurdwaras

50% Deduction Without Limit

• Jawaharlal Nehru Memorial Fund • Prime Minister's Drought Relief Fund • National Children's Fund • Indira Gandhi Memorial Trust • Rajiv Gandhi Foundation

50% Deduction With 10% Limit

• Government/local authority approved for housing • Other approved charitable institutions (most common) • Notified temples, churches, mosques 10% Limit = 10% of (GTI - All deductions except 80G)

Important Rules

  • Cash Limit: Cash donations above ₹2,000 NOT eligible
  • Receipt Required: Must have donation receipt with 80G registration number
  • NOT in New Regime: 80G is NOT available in new tax regime
  • In Kind: Donations in kind (goods, services) are NOT eligible

FAQs

For donations with 10% limit, maximum eligible amount is 10% of your Adjusted Gross Total Income (GTI minus long-term capital gains, short-term capital gains under 111A, and deductions under 80C to 80U except 80G).

Cash donations above ₹2,000 are NOT eligible for 80G deduction. Donations must be through cheque, draft, or digital payment for amounts above ₹2,000.

No, Section 80G deduction is NOT available in the new tax regime.

Only donations to notified/approved temples with valid 80G registration are eligible. Check if the temple has 80G approval.

You need: Donation receipt with organization's 80G registration number, name, address, PAN, and validity period. Also keep proof of payment (bank statement/transaction ID).

No, donations in kind (goods, clothing, food, services, etc.) are NOT eligible for 80G deduction. Only monetary donations qualify.

No, mandatory CSR expenditure is not eligible for 80G deduction as it's already a business expense under the Companies Act.

Check the organization's 80G registration number and validity on the Income Tax e-filing portal or ask for a copy of their 80G certificate.

⚠️ Disclaimer: Results are estimates only. Tax rules can change by financial year and assessment year, so verify the current filing rules before submitting returns or proofs.