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Amit Modi & Co.

Glossary

80G

Section 80G of the Income Tax Act, 1961

80G registration allows donors who contribute to registered NGOs and charitable trusts to claim a tax deduction on their donations, encouraging philanthropy by reducing the donor's overall taxable income.

Where it appears in practice

It is crucial for NGOs during fundraising, as donors strongly prefer contributing to organizations where they can receive tax benefits for their donations.

A worked example

An individual donates ₹50,000 [VERIFY] to an 80G-registered NGO. The donor can claim a deduction of 50% [VERIFY] (i.e., ₹25,000 [VERIFY]) of the donated amount from their gross total income, subject to a qualifying limit of 10% [VERIFY] of adjusted gross total income.

  • 12A
  • CSR
  • Income Tax Return

Let the practice handle it

This term sits inside real compliance work — returns, filings, and deadlines. That work is one of the services the practice runs end to end.

NGO Services

The ask

Do not wait for the deadline.

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