Section 80G (New Regime)
Donations (80G) Scrapped in Default Slabs
Quick Answer
Section 80G (New Regime) (Donations (80G) Scrapped in Default Slabs) has been deleted under the Direct Tax Code 2025, effective 1st April 2026.
Sec 80G (New Regime)
Provision Summary
Tax relief on charitable donations (80G).
Deleted
Provision Summary
Not Applicable. Under the Default Tax Regime, philanthropic donations provide ZERO tax deductions.
Key Changes & Highlights
- Must opt for the Old Regime if you make large donations.
Related Sections
Frequently Asked Questions
What does Section 80G (New Regime) of the Income Tax Act 1961 deal with?
Section 80G (New Regime) (Donations (80G) Scrapped in Default Slabs) Tax relief on charitable donations (80G).
Is Section 80G (New Regime) of the ITA 1961 still applicable under DTC 2025?
Section 80G (New Regime) has been deleted under the Direct Tax Code 2025. Not Applicable. Under the Default Tax Regime, philanthropic donations provide ZERO tax deductions.
What is the status of Section 80G (New Regime) under the new tax code?
Section 80G (New Regime) is marked as "Deleted" with status "Deleted". Impact: Very High - Retail tax planning severely impacted.
What are the key changes to Section 80G (New Regime) under DTC 2025?
Must opt for the Old Regime if you make large donations.
Disclaimer: This page is for educational and reference purposes only. Section mappings are based on publicly available drafts and circulars. Always consult a qualified Chartered Accountant before filing or making compliance decisions under the Direct Tax Code 2025.
Need professional help on Section 80G (New Regime)?
Compare trusted providers — both offer DTC 2025-ready CA services.
*Affiliate links — we may earn a small commission at no extra cost to you. Disclosure.
Want to calculate tax on this section?