Section 80G → Section 135
Deduction in respect of donations to certain funds, charitable institutions, etc.
Quick Answer
Section 80G of the Income Tax Act, 1961 (Deduction in respect of donations to certain funds, charitable institutions, etc.) corresponds to Section 135 of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.
What changed for Section 80G
The starting point is Section 80G of the Income Tax Act, 1961 — deduction in respect of donations to certain funds, charitable institutions, etc.. Deduction (50% or 100%) for donations made to prescribed funds and registered charitable trusts.
From 1st April 2026, the same subject sits at Section 135 of the Income-tax Act, 2025 — retained and renumbered as Section 135 of the Income-tax Act, 2025. Moved to Section 135. Completely digitized. The deduction is now solely based on the 'Statement of Donations' (Form 10BD) filed by the recipient trust.
For Section 80G, the practical impact is rated Very High. Mandates extreme compliance for NGOs and brings transparency to donations.
Sec 80G
Provision Summary
Deduction (50% or 100%) for donations made to prescribed funds and registered charitable trusts.
Sec 135
Provision Summary
Moved to Section 135. Completely digitized. The deduction is now solely based on the 'Statement of Donations' (Form 10BD) filed by the recipient trust.
Key Changes & Highlights
- Manual receipts hold zero value. If the trust doesn't file the return mapping your PAN, the portal automatically rejects the 80G claim.
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Frequently Asked Questions
What is Section 80G of the Income Tax Act, 1961 about?
Section 80G of the Income Tax Act, 1961 covers deduction in respect of donations to certain funds, charitable institutions, etc.. Deduction (50% or 100%) for donations made to prescribed funds and registered charitable trusts.
Which section replaces Section 80G in the Income-tax Act, 2025?
Section 80G of the Income Tax Act, 1961 maps to Section 135 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Moved to Section 135. Completely digitized. The deduction is now solely based on the 'Statement of Donations' (Form 10BD) filed by the recipient trust.
What is the impact of the change to Section 80G under the new tax code?
The transition impact for Section 80G is rated Very High. Mandates extreme compliance for NGOs and brings transparency to donations.
What should I watch out for when Section 80G moves to the 2025 code?
Manual receipts hold zero value. If the trust doesn't file the return mapping your PAN, the portal automatically rejects the 80G claim. These points are specific to Section 80G (Deduction in respect of donations to certain funds, charitable institutions, etc.).
Disclaimer: This mapping of Section 80G (Deduction in respect of donations to certain funds, charitable institutions, etc.) to Section 135 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 80G is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.
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