Tax rebate on donations to ngo

You can not claim in the previous financial year but you can claim it in the current financial year(Year of donation).

Thanks for the reply. But actual donation was made last year. The NGO forgot to encash the check last year. Why should I bear tax due to their fault? :(

Deduction U/s 80G can be claimed in a F.Y. subject to the following:

1. Deduction allowable on cash basis, in other words if it is paid in F.Y. 2015-16 then you can claim the same on the same F.Y. only.

2. Deduction is allowable @ 50% of the amount donated. if donation amount id 10000 then deduction can be claimed Rs. 5000.

3. The limit of allowable Deduction is restricted to 10% of Gross total income (ie. called Gross qualifying limit).

for Example if GTI is Rs. 500000, then Gross qualifying limit will be 10% of 500000 = 50000, in that case if you invest Rs. 50000 or more the the maximum deduction in your case will be Rs. 25000.

4. the most important thing is the organization you are donation must have 80G registration.