Under section 80G, is it allowed to deduct the amount of donation which are eligible for 50% deduction subject to qualifying limit, before deducting the donations eligible for 100% deduction subject to qualifying limit?
For Example: If in a certain case, the qualifying limit is Rs. 50,000;
Donations with 100% deduction = Rs.40,000
Donation with 50% deduction = Rs.30,000
In the normal course,- If we deduct the donation with 100% deduction first, i.e, Rs.40,000; we can deduct only 50% of the remaining amount of the qualifying limit,i.e, Rs.5,000(50% of 10,000). That way, the total amount of deduction we get is Rs.45,000(40,000+5,000)
Q.- If we deduct 50% of 30,000 first, i.e, Rs.15,000; and the rest Rs.35,000 (Donation with 100% dedcution) being 100% of amount subject to qualifying limit; That way we can deduct Rs.50,000(15000+35000). Is that allowed?
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