Section 80G has four practical categories: 100% or 50% deduction, each either without a qualifying limit or subject to a 10% adjusted gross-total-income cap.
Section 80G has four practical categories: 100% or 50% deduction, each either without a qualifying limit or subject to a 10% adjusted gross-total-income cap. Cash donations above ₹2,000 do not qualify.
For AY 2026–27, identify the donee and statutory category before calculating the deduction. For donations subject to the qualifying limit, aggregate the relevant donations, cap the qualifying amount at 10% of adjusted gross total income, and then apply the applicable 100% or 50% rate. The deduction is ordinarily unavailable under the default new regime.
The excess ₹20,000 donation is not deducted because the qualifying base is capped at ₹80,000. If the same ₹1,00,000 were donated to a fund eligible for 100% deduction without limit and paid through an eligible mode, the deduction could be ₹1,00,000.
See the broader Income-tax Act 2025 study guide hub for related rules and calculators on this topic.
Section 80G has four practical categories: 100% or 50% deduction, each either without a qualifying limit or subject to a 10% adjusted gross-total-income cap. Cash donations above ₹2,000 do not qualify.
Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.