CA Job
232 Points
Joined July 2015
Donation under section 80 G is allowed only when it is paid through cheque , DD and made online payment. In cash only Rs. 2000 can be claimed as a deduction and whiling filing ITR you need to give Name, PAN and Address of the donee and amount given to the donee. Not all the organization are eligible for deduction u/s 80 G. Normally it is mentioned on their receipt that whether donor is eligible for 100% or 50% deduction. Therefore if you have given the donation via cheque and DD and have all the details mentioned above in respect of the trust and that trust falls under either 100 % or 50% deduction then only you can claim the deduction under section 80G.