Section 80G Donation Deduction 2025: Now Section 133
- Section 80G renumbered as Section 133. Substance unchanged.
- 100% deduction for donations to PM CARES, PM National Relief Fund, and certain notified funds.
- 50% deduction for most other registered charities and trusts, with a qualifying-limit ceiling.
- Form 10BE certificate is mandatory. Without it, the deduction can be disallowed. Only in the old regime.
If you donate to charities, temples, relief funds, or government-approved trusts and claim a tax deduction for it, the key question is: does Section 80G still work under the new Income Tax Act 2025? Yes - your donation deductions continue. The old Section 80G is now Section 133 of the Income Tax Act 2025.
Section 80G → Section 133: What Changed
The structure is cleaner, but the underlying rules for which donations qualify and at what percentage remain largely the same.
100% Deduction Donations (No Upper Limit)
Certain donations give you a full 100% deduction with no cap on amount. These include:
- Prime Minister's National Relief Fund
- National Defence Fund
- National Foundation for Communal Harmony
- Chief Minister's Relief Fund / Lieutenant Governor's Relief Fund
- National Illness Assistance Fund
- National Sports Fund
- Fund for Technology Development and Application
50% Deduction Donations (With Limit)
Most common charitable donations fall in the 50% deduction category, subject to a limit of 10% of your adjusted gross total income:
- Any registered charitable trust or institution approved under Section 133
- Religious trusts that also spend on education or medical relief
- Local authorities or government for charitable purposes
- Notified temples, mosques, gurudwaras, churches for renovation or repair
This means if your adjusted gross total income is Rs 10,00,000, the maximum donation eligible for 50% deduction is Rs 1,00,000 - and the actual deduction you get is Rs 50,000.
100% Deduction Donations (With 10% Limit)
Some donations qualify for 100% deduction but are still subject to the 10% of adjusted gross total income cap:
- Donations to approved local authority or government for family planning
- Donations to certain approved institutions promoting education or medical relief
Documentation You Must Keep
Must include the trust or fund's name, address, PAN, and registration number.
Get this from the institution before donating. Without it, the deduction is at risk in scrutiny.
Cash donations above Rs 2,000 do not qualify. Use bank transfer, cheque, or UPI for any donation above this threshold.
The donee institution must file a statement of donations with the tax department, and you should receive this certificate. Without 10BE, the AO can disallow the claim.
If you are on the new regime (default since FY 2023-24), donation deductions are NOT available. Donations in kind (clothes, food, goods) also do not qualify under Section 133 even in the old regime, only monetary donations count.
Frequently Asked Questions
What is the new section for 80G donation deduction?
Section 80G is now Section 133 under the Income Tax Act 2025. The deduction percentages (50% and 100%) and eligibility rules for donations remain completely unchanged.
Can I claim donation deduction for cash payments?
Cash donations above Rs 2,000 do not qualify for deduction under Section 133 (old 80G). For any donation above Rs 2,000, always pay by cheque, bank transfer, or UPI to be eligible for the tax benefit.
What is the maximum deduction for charitable donations?
For most donations (50% category), the eligible amount is capped at 10% of your adjusted gross total income. Donations to PM National Relief Fund and similar government funds qualify for 100% deduction with no cap.
Is 80G donation deduction available in the new tax regime?
No. Section 133 (old 80G) donation deductions are available only under the old tax regime. If you are on the new regime (default since FY 2023-24), you cannot claim deduction for charitable donations.
For the full deduction stack (80C, 80D, 80CCD), see Section 80C now Section 123. For the regime trade-off that decides whether 133 applies at all, see new regime vs old regime.
Disclaimer: This article provides general information about the Income Tax Act 2025 and is not tax advice. Consult a qualified Chartered Accountant for advice specific to your situation.
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