SALARY INCOME
This query is : Resolved
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
pls reply as soon as possible
07 November 2008
yes
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.
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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