Deduction u/s 80G

Deduction u/s 80G is restricted to 10% of Gross Total Income. For some donations paid the quantum of deduction is restricted to 50% of the amount donated.

My Gross Total Income is Rs.5,10,000 . I have donated an amount of Rs.5 Lakh which are eligible for 50% deduction.

What is the eligible deduction for this case?

Is it Rs.51,000 ?

(5,00,000*50% - restricted to 10% of 5,10,000 = 51,000) or

Rs.25,500

(5,10,000*10%*50%  = 25500)

 

Replies (9)
51000
25500
25500
25500
25500/-
25500
25500/-
in your case 25500/-
Yes u are right 25500

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