I want to donate a ngo our csr funds what is the benefits under income tax

CSR Expenditure is not allowed as expenses under Income Tax Act but the donations which comply with the conditions mentioned in the following sections:

Section 35 - Deduction of Expenditure on Scientific Research Section

35AC - Expenditure on Eligible Projects or Schemes Section

35CCA - Payments to Association & Institution for Carrying out Rural Development programmes Section

35CCD - Expenditure on skill development project notified by the board Section 36(1)(ix) - Applicable to Company who incurs expenditure on promotion of family planning amongst employees

Section 80G - Donation to certain Funds & Institutions Section

80GGA - Deduction in respect of donation to scientific research or rural development section.

Note: Contribution to Swach Bharat Kosh 80G(2)(iiihk) & Clean Ganga Fund 80G(2)(iiihl) must be other than CSR u/s 135 of Companies act.

Please go through the above sections to determine the % of exemption available.