Dear Deepak.
Scenario:
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Donation Date (Cheque cleared): 31.03.2025 (FY 2024–25)
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Receipt Date: 08.04.2025 (FY 2025–26)
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Amount: ₹10,000
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Mode: Cheque (presumed cleared on or around 31.03.2025)
Answer:
Yes, you can claim the deduction under Section 80G in A.Y. 2025–26 (FY 2024–25), if the donation was actually paid on or before 31.03.2025, even though the receipt is dated later.
Why (Based on the Section You Gave):
Section 80G focuses on the “amount paid” during the previous year. Here's the relevant wording:
“There shall be allowed... a deduction of an amount equal to—
(i) in a case where the amount is paid by the assessee during the previous year to a fund or any institution referred to in sub-clause (iiia)...”
So, the actual payment date is what matters—not the date on the donation receipt.
Conditions:
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Ensure that the cheque was actually debited from your bank account on or before 31.03.2025.
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Retain bank proof of payment (cheque clearance, bank statement) in case of scrutiny.
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The receipt dated 08.04.2025 is still valid as documentary evidence, as long as it refers to your payment made on 31.03.2025.
Regards,
S Ram