Licences & Legal

Section 80G — Meaning

The deduction donors claim for donations to approved NGOs — and the approval NGOs need for it.

What is Section 80G?

Section 80G allows donors to deduct donations to approved institutions — typically 50% of the donation, or 100% for specified funds — in the old tax regime. NGOs need 80G approval, valid for five years, and must file Form 10BD with donation details by 31 May each year and issue Form 10BE certificates to donors; donors can claim the deduction only if the donation appears in that statement. Cash donations above ₹2,000 don't qualify.

Need help with this?

Our CA team handles this for clients across India.

View service