Article · 10 min read

Section 80G donations under the Income-tax Act 2025

CalcGuru · calcguru.in Free Intermediate India

An October 2026 explainer of the donor's side of a non-profit's tax status: which gifts earn a 100% or 50% deduction, the 10% ceiling, the cash rule, and the donee's statement (Form 10BE) the deduction now depends on. The relief carries into the Income-tax Act 2025 with the same categories and limits.

  • Donors can claim only if the gift appears in the NGO's statement of donations.
  • Cash donations above the limit lose the deduction.
  • An NGO must file its donation statement on time or its donors lose out.
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The question it answers

  1. How do I start an NGO or nonprofit in India?

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