Donation

60000 Rs

U will have to see if the institution to which donation was given falls under the list provided u/s. 80G.

[

a) 100% deduction without any qualifying limit (e.g., Prime Minister’s National Relief Fund).

b) 50% deduction without any qualifying limit (e.g., Indira Gandhi Memorial Trust).

c) 100% deduction subject to qualifying limit (e.g., an approved institution for promoting family planning).

d) 50% deduction subject to qualifying limit (e.g., an approved institution for charitable purpose other than promoting family planning).]

if the just a registered institution (not pertaining to the list) and they are providing you 80G certificate, then u should calculate 100%/50% of the adjusted GTI (as the case may be).

therefore in given case if ur institution is only registered one (not pertaining in the list)

Rs. 60000/- will be only allowed as deduction

(further u can visit https://taxguru.in/income-tax/all-about-deduction-under-section-80g-of-the-income-tax-act-1961-for-donation.html)

Originally posted by : Ragini
	U will have to see if the institution to which donation was given falls under the list provided u/s. 80G. if the just a registered institution (not pertaining to the list) and they are providing you 80G certificate, then u should calculate 100%/50% of the adjusted GTI (as the case may be). therefore in given case if ur institution is only registered one (not pertaining in the list) Rs.60000/- will be only allowed as deduction

agreed                           

how do i determine the category of the trust whether the 50% or 100% category

nothing is mentioned on the receipt or order of I.T. dept?

Max. limit is Rs. 60,000.

Allowable deduction is Rs.30000

It is subject to 10% of adjusted GTI so will be 60000 in your case and 50% of that as its not 100% deduction categeorgy than only 30000/- deduction get u/s 80G

Agreed

if it is qualifyig then 100% or 50% which category  following ur kind of donation is 10% of GATI.

if it is not qualifying then 100% or 50% which category  following ur kind of donation 

Originally posted by : vijay korgaonkar
	It is subject to 10% of adjusted GTI so will be 60000 in your case and 50% of that as its not 100% deduction categeorgy than only 30000/- deduction get

Fully Agreed