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 Direct Tax Code 2025 (Income-tax Act, 2025), effective 1st April 2026. Status: Retained.
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 does Section 80G of the Income Tax Act 1961 deal with?
Section 80G (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.
What is the new section number for Section 80G under the Direct Tax Code 2025?
Section 80G of the ITA 1961 maps to Section 135 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective from 1st April 2026.
What is the status of Section 80G under the new tax code?
Section 80G is marked as "Retained" with status "Active". Impact: Very High - Mandates extreme compliance for NGOs and brings transparency to donations.
What are the key changes to Section 80G under DTC 2025?
Manual receipts hold zero value. If the trust doesn't file the return mapping your PAN, the portal automatically rejects the 80G claim.
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.
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