Donations under of clause(ix) of sub-section (5) of section 80g has to be filled under donation type

Hi Nitish,

Good question! Here's how to understand and report donations under Section 80G(5)(vi) or the clause you mentioned.

What is Clause (ix) of Sub-section (5) of Section 80G?

• Section 80G provides deduction on donations made to certain funds/institutions.

• Sub-section (5) of Section 80G specifies certain categories of donations which are eligible for 100% deduction without any qualifying limit.

• The clause (ix) in this subsection refers to a specific type of organization or fund (for example, donations to a particular relief fund, government entity, or notified trust).

Your Receipt Mentions 80G(5)(vi) — What Does It Mean?

• The receipt mentioning 80G(5)(vi) means your donation is eligible for deduction under sub-clause (vi) of sub-section (5) of Section 80G.

• Usually, this means 100% deduction without restriction.

• There can be slight variation in clause numbering depending on the fund.

How to Fill in ITR (Income Tax Return) under Donation Type?

• In the ITR form (especially in Schedule 80G), you will find various types of donations listed like:

  • 80G (Full deduction without limit)

  • 80G (50% deduction with limit)

  • 80G (50% deduction without limit)

  • etc.

• Since your donation falls under Clause (ix) or (vi) of sub-section (5) (which typically provides 100% deduction without limit), you should select the option like:

  • Donations eligible for 100% deduction without any qualifying limit (often labeled as 80G 100% - No Limit or similar).

Quick Summary:

Tip:

You can cross-check your receipt details on the Income Tax Department's 80G approved list or the NGO’s registration certificate.