07 November 2008
Dear Sir, if salaried person can make some donation to recognised institute(having 80 G)then it will be allow as deduction in computation of form 16? pls reply as soon as possible
08 November 2008
G. No deduction should be allowed by the D.D.O. from the salary income in respect of any donations made for charitable purposes. The tax relief on such donations as admissible under section 80G of the Act, will have to be claimed by the tax payer in the return of income. However, D.D.O. on due verification may allow donations to following bodies to the extent of 50% of the contribution: i) Jawaharlal Nehru Memorial Fund. ii)The Prime Minister's Drought Relief Fund iii)The National Children's Fund, Iv)The Indira Gandhi Memorial Trust, v) The Rajiv Gandhi Foundation. and to the following bodies to the extent of 100% of the contribution: i. National Defence Fund or The Prime Minister's National Relief Fund. ii. The Prime Minister's Armenia Earthquake Relief Fund. iii. The Africa (Public Contributions - India) Fund. iv. The National Foundation for Communal Harmony. v. Chief Minister's Earthquake Relief Fund - Maharashtra. vi. National Blood Transfusion Council. vii. State Blood Transfusion Council. viii. Army Central Welfare Fund. ix. Indian Naval Benevolent Fund. x. Air Force Central Welfare Fund. xi. The Andhra Pradesh Chief Minister's Cyclone Relief Fund - 1996. xii. The National Illness Assistance Fund. xiii. The Chief Minister's Relief Fund or Lieutenant Governor's Relief Fund in respect of any State or Union Territory as the case may be, subject to certain conditions. xiv. The University or Educational Institution of national eminence approved by the Prescribed Authority. xv. The National Sports Fund to be set up by Central Government. 36 xvi. The National Cultural Fund Set up by the Central Government. xvii. The Fund for Technology Development and Application set by the Central Govt. xviii. The National Trust for Welfare of persons with Autism, Cerebral Palsy, Mental Retardation and Multiple disabilities. xix any fund set up by the State Govt. of Gujarat exclusively for providing relief to the victims of earthquake in Gujarat ; or. xx. any Zila Saksharta Samiti in any district under the chairmanship of the Collector of that district for the purpose of purposes of improvement of primary education in villages and towns in such district and for literacy and post-literacy activities. xxi. any fund setup by a State Government to provide medical relief to the poor; or.
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