Income-tax returns: Are all donations 100% exempted from tax under old regime?

The Income-Tax Department has enabled Excel Utility for ITR-1 (Sahaj), ITR-2 and ITR-4 (Sugam) forms for taxpayers on its e-filing portal for financial year 2025-26 (FY26) i.e. assessment year 2026-27 (AY27). This means that you can prepare your returns offline using the excel-based utilities, before uploading them digitally.

Notably, all ITR forms for AY27 / FY26 have been notified by the tax department. You can visit the official portal, download the forms, fill them out, generate a JSON file, and upload it online after proper verification and cross-checking of details.

To file returns, log into the e-filing portal here — https://www.incometax.gov.in/ with your User ID and password. Note: All first-time users have to register using Aadhaar, PAN and other details.

FAQs about donations in income-tax returns

Are all donations 100% exempted from tax under old regime? No, not all donations qualify for 100% exemption from tax under the old regime. And the facility is not available under new tax regime.

What are the categories for exemption limits? The categories for tax deduction, based on whom you donated to (charitable institution, fund set up by Government, scientific research institution, etc.) are as follows:

• Donations entitled for 100% deduction without qualifying limit
• Donations entitled for 50% deduction without qualifying limit
• Donations entitled for 100% deduction subject to qualifying limit
• Donations entitled for 50% deduction subject to qualifying limit

You will need to check the deduction limit on your donation receipt and claim deduction accordingly while filing your return.

What is Section 80GGC of I-T Act? Section 80GGC details tax deductions for donations made by taxpayers to political parties or electoral trusts with the aim to promote transparency in electoral funding.

Taxpayers must separately disclose contributions made to political parties in Schedule 80GGC. Details that the taxpayer has to provide include date of contribution, contribution amount with a breakdown of contributions made in cash and other modes, eligible contribution amount, transaction reference number for UPI transfer or cheque number/IMPS/NEFT/RTGS and the IFSC code of the bank.

What is Section 80G of I-T Act? Section 80G provides tax deductions for donations made to approved funds, trusts, and charitable institutions etc. Donations in kind do not qualify for deductions under this section.

The taxpayer has to get the 10BE certificate from the donee institution to claim deduction on donations under Section 80G.

Donations eligible for 100% deduction without limit

• National Defence Fund set up by the Central Government
• Prime Minister’s National Relief Fund and PM CARES fund
• National Foundation for Communal Harmony
• An approved university/educational institution of National eminence
• Zila Saksharta Samiti constituted in any district under the chairmanship of the Collector of that district
• Fund set up by a state government for medical relief to the poor
• National Illness Assistance Fund

• National Blood Transfusion Council or any State Blood Transfusion Council
• National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation, and Multiple Disabilities
• National Sports Fund
• National Cultural Fund
• Fund for Technology Development and Application
• National Children’s Fund
• Chief Minister’s Relief Fund or Lieutenant Governor’s Relief Fund with respect to any State or Union Territory
• The Army Central Welfare Fund or the Indian Naval Benevolent Fund or the Air Force Central Welfare Fund, Andhra Pradesh Chief Minister’s Cyclone Relief Fund, 1996
• The Maharashtra Chief Minister’s Relief Fund during October 1, 1993, and October 6, 1993
• Chief Minister’s Earthquake Relief Fund, Maharashtra
• Any fund set up by the State Government of Gujarat exclusively for providing relief to the victims of the earthquake in Gujarat
• Any trust, institution or fund to which Section 80G(5C) applies for providing relief to the victims of the earthquake in Gujarat (contribution made between January 26, 2001, and September 30, 2001)

• Prime Minister’s Armenia Earthquake Relief Fund
• Africa (Public Contributions – India) Fund
• Swachh Bharat Kosh (applicable from FY 2014-15)
• Clean Ganga Fund (applicable from FY 2014-15)
• National Fund for Control of Drug Abuse (applicable from FY 2015-16)

Donations eligible for 100% deduction subject to 10% of adjusted gross total income

• Donations to the government or any approved local authority, institution or association to be utilised to promote family planning
• Donation by a company to the Indian Olympic Association or any other notified association or institution established in India to develop infrastructure for sports and games in India or sponsor sports and games in India.

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