80G deduction calculation error in ITR 2 (AY 2023-24) by the efiling system

Request Experts to give their opinion on the reply given by the I-T Dept. to my Grievance on the above topic. I have given below the I-T Dept.'s clarification (at the end of the webpage mentioned below).

In brief, the issue is: whether the maximum deduction allowed on 80G donations (subject to limits) is 10% of the AGTI or 5% of the AGTI as is now calculated by the System. The response to my Grievance implies that the maximum deduction allowed will be 5%. What is the correct interpretation of the law?

Thank you.

https://www.caclubindia.com/forum/section-80g-deduction-error-in-itr-2-online-ay-2023-24-599859.asp

 

 

Replies (1)

If you have only single category donation qualifying 50% of donated amount subject to 10% of Adjusted Gross Total Income; in such case it gets reduced to (10%AGTI * 50%) i.e, net 5% amount.

In case donation is given to different institutes qualifying 100 or 50% without any qualifying limit, then the calculation cannot be direct as above.

So, in your case net donation to the specific institute will finally will be capped at 5% of total amount donated.

In that sense, the calculation by system is correct.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 04 September 2026
Accounts Executive

Hema Yashwanth & Associates

Chennai

B.Com

View Details
Company
08 September 2026
Semi-Qualified Assitant

Subrahmanyam & Sivudu CA Firm

Hyderabad

CA Inter

View Details
Company
04 September 2026
CA inter Or ca finalist

A Jaiswal and company

Lucknow

CA Final

View Details
Company
09 September 2026
SENIOR AUDITOR & ACCOUNTS MANAGER

Anupam Parashar & Co.

Ghaziabad

CA Final

View Details
Company
09 September 2026
Chartered Accountant

Aviv Global Private Limited

Ahmedabad

CA

View Details
Company
17 September 2026
Chartered Accountant

Dass Gupta & Associates

Gurgaon

CA

View Details
Company
18 September 2026
Accounts & Finance Specialist

ULTRA CHEMICAL WORKS

Thane

CA Final

View Details
Company
Featured 21 September 2026
Consultant - Reporting

Finrep Advisors LLP

Mumbai

CA

View Details