IncomeTax · 6 min read
Section 80G Donation Deduction in India: 50% vs 100% & Form 10BE
By the India Law Simplified editorial team · Verified against primary government sources (bare Acts & official portals) · Last updated 2026-04-13
Section 80G lets you deduct part of your eligible charitable donations from taxable income (under the old regime). How much you can claim — 50% or 100%, and whether a cap applies — depends on the institution. Here is how to get it right.
150% vs 100%, and the 10% cap
Donations to notified funds/institutions qualify for either 50% or 100% deduction. Some funds (e.g. certain national relief funds) allow 100% with no cap; many others allow 50%, and some are subject to a ceiling of 10% of your adjusted gross total income.
So the deduction is not always the full donation — check the institution's category. Note that 80G is a Chapter VI-A deduction, generally available under the old tax regime; confirm whether it applies to you.
2Form 10BE is now essential
For donations from FY 2021-22 onwards, the donee institution must report your donation and issue you Form 10BE (a donation certificate). You can only claim 80G if this is in order, so always collect Form 10BE.
Cash donations above 2,000 do not qualify — donate by cheque, bank transfer or digital payment to be safe. Keep the receipt and Form 10BE.
3How to claim
When filing, enter the donation details under the 80G deduction section of your return (Chapter VI-A), with the donee's name, PAN and the eligible amount. The portal often pre-fills reported donations from Form 10BE data.
Verify the pre-filled figures against your Form 10BE, and retain proof in case of scrutiny.
Frequently asked questions
Can I claim 80G under the new tax regime?
Most Chapter VI-A deductions, including 80G, are generally not available under the new regime (with limited exceptions). If donations are significant, compare both regimes before choosing.
What if I donated in cash?
Cash donations above 2,000 are not eligible for 80G. Donate digitally or by cheque, and ensure the institution issues Form 10BE.
Is this tax advice?
No. Eligibility and caps depend on the institution and your income. Confirm with a CA before claiming.
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