Transfer of deductions

Can one make a donation under 80G , and transfer the benefit of deduction to someone else ( to a person who has not paid) by a letter?

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Quick Summary
This discussion clarifies that it is not possible to transfer the benefit of an 80G deduction for a donation to someone else. The tax exemption is only available to the individual who actually made the donation and paid for it. You cannot assign this benefit to another person, even with a letter.

No, not possible.  

No the assesse paying fir the donation is entitled for the exemption not the deductions.

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