If you've donated to the PM Cares fund from your bank account but don't file an income tax return, your mother cannot claim a deduction for that donation. Tax deductions are only available to the individual who actually made the payment. For future donations, it's advisable to contribute from the account of the highest earner or eldest family member to maximise potential tax benefits.
04 April 2020
I have donated some amount for PM care fund from my bank account. I do not file Income tax return because my income is less than 2.5 lacs. Can my mother claim deduction for the donation ? Is there any way out?
07 April 2020
In a lighter way- CARE must be taken before making a donation. The very purpose of a donation gets defeated when you desire something against the said donation. It is always advisable to give donations from the highest earning member's account or from the eldest member of the family.