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 Income-tax Act, 2025, effective 1st April 2026.
What changed for Section 80G (New Regime)
The starting point is Section 80G (New Regime) of the Income Tax Act, 1961 — donations (80g) scrapped in default slabs. Tax relief on charitable donations (80G).
When the Income-tax Act, 2025 takes effect on 1st April 2026, Section 80G (New Regime) is deleted rather than renumbered. Not Applicable. Under the Default Tax Regime, philanthropic donations provide ZERO tax deductions.
For Section 80G (New Regime), the practical impact is rated Very High. Retail tax planning severely impacted.
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 is Section 80G (New Regime) of the Income Tax Act, 1961 about?
Section 80G (New Regime) of the Income Tax Act, 1961 covers donations (80g) scrapped in default slabs. Tax relief on charitable donations (80G).
What happens to Section 80G (New Regime) in the Income-tax Act, 2025?
Section 80G (New Regime) has been deleted under the Income-tax Act, 2025, with no successor section carrying it forward from 1st April 2026. Not Applicable. Under the Default Tax Regime, philanthropic donations provide ZERO tax deductions.
What is the impact of the change to Section 80G (New Regime) under the new tax code?
The transition impact for Section 80G (New Regime) is rated Very High. Retail tax planning severely impacted.
What should I watch out for when Section 80G (New Regime) moves to the 2025 code?
Must opt for the Old Regime if you make large donations. These points are specific to Section 80G (New Regime) (Donations (80G) Scrapped in Default Slabs).
Disclaimer: This mapping of Section 80G (New Regime) (Donations (80G) Scrapped in Default Slabs) under the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 80G (New Regime) is currently marked Deleted, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.
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