Deduction u/s 80G

ANIL KUMAR (B.Com) (61 Points)

28 July 2019

How to claim deduction u/s 80G for donation towards Prime Minister Relief Fund in ITR. I have no donation certificate. How to fill Donee details.

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Rama chary Rachakonda (Master in Accounts & high court Advocate) (8621 Points)
Replied 28 July 2019

Stamped receipt: For claiming deduction under Section 80G, a receipt issued by the recipient trust is a must. The receipt must contain the name , address & PAN of the Trust, the name of the donor, the amount donated (please ensure that the amount written in words and figures tally). In case of donation which are eligible for 100% deduction recipient should also insist on form 58 from trust. Form 58 contains the details of project cost (for which the donation is received), amount authorised under this project and the actual amount collected. Without form 58, the claim for 100% deduction could be rejected even if the receipt mentions 100% deduction.