Section 80G — Deduction in respect of donations to certain funds, charitable institutions, etc.

Deduction in respect of donations to certain funds, charitable institutions, etc.—1[(1) In computing the total income of an assessee, there shall be deducted, in accordance with and subject to the provisions of this section,— 2[(i) in a case where the aggregate of the sums specified in sub-section (2) includes any sum or sums of the nature specified 3[in sub-clause (i) or in 4[sub-clause (iiia)] 5[or in sub-clause (iiiaa) 6[or in sub-clause (iiiab)] 7[or in sub-clause (iiib)] 8[or in sub-clause (iiie)] 9[or in sub-clause (iiif)] 10[or in sub-clause (iiig)] 11[or in sub-clause (iiiga)] 12[or sub-clause (iiih)] 13[or sub-clause (iiiha) or sub-clause (iiihb) or sub-clause (iiihc)] 14[or sub-clause (iiihd)] 15[or sub-clause (iiihe)] 16[or sub- clause (iiihf)] 17[or sub-clause (iiihg) or sub-clause (iiihh)] 18[or sub-clause (iiihi)] 19[or sub-clause (iiihj)] or] 20[sub-clause (iiihk) or sub-clause (iiihl) or] 20[sub-clause (iiihm) or] in] sub-clause (vii) of clause (a) 21[or in clause (c)] 11[or in clause (d)] thereof, an amount equal to the whole of the sum or, as the case may be, sums of such nature plus fifty per cent of the balance of such aggregate; and] (ii) in any other case, an amount equal to fifty per cent of the aggregate of the sums specified in sub-section (2).] (2) The sums referred to in sub-section (1) shall be the following, namely:— (a) any sums paid by the assessee in the previous year as donations to— (i) the National Defence Fund set up by the Central Government; or (ii) the Jawaharlal Nehru Memorial Fund referred to in the Deed of Declaration of Trust adopted by the National Committee at its meeting held on the 17th day of August, 1964; or (iii) the Prime Minister’s Drought Relief Fund; or 22[(iiia) the Prime Minister's National Relief Fund; or] 5[(iiiaa) the Prime Minister's Armenia Earthquake Relief Fund; or] 23[(iiiab) the Africa (Public Contributions-India) Fund; or] 24[(iiib) the National Children's Fund; or] 25[(iiic) the Indira Gandhi Memorial Trust, the deed of declaration in respect whereof was registered at New Delhi on the 21st day of February, 1985; or]

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