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Repair Windows errors before they cause bigger problemsFix Now →Fix the driver behind crashes, sound loss and screen glitchesFind Drivers →Clear out junk files and repair common Windows errorsFree Scan →It depends on who is claiming and which tax provision applies. An individual employee who opts for the Section 115BAC new tax regime cannot claim a personal deduction under Section 80G. For domestic companies, the Income Tax Department’s regime table includes 80G under Section 115BA, but not under Sections 115BAA or 115BAB. A company using 115BAA or 115BAB therefore cannot deduct its donation under 80G while that option applies.
Can an employee claim 80G under Section 115BAC?
No. The Income Tax Department’s Section 80G FAQ says an individual who opts for the Section 115BAC new tax regime cannot claim the 80G deduction. This applies even if the donation is to an eligible fund or institution and would otherwise qualify under the old regime.
Employer-paid benefits and an employer’s contribution to an employee’s NPS are separate tax provisions. They do not make an employee’s personal donation eligible for 80G under Section 115BAC.
How to compare the old and new regimes
Compare your tax liability under both regimes rather than assuming the new regime will always be better or worse. Include an eligible 80G deduction only in the old-regime calculation, then compare the resulting liabilities. Other deductions and exemptions available under each regime may also affect the result; the Income Tax Department’s salaried guidance lists the deductions that remain available under Section 115BAC.
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Can a company claim 80G under 115BAA or 115BAB?
Not while it is using either of those concessional provisions. The Income Tax Department’s regime-wise table lists 80G among the deductions available under Section 115BA, but omits it from the permitted deductions listed for Sections 115BAA and 115BAB. The Department’s ITR-6 instructions also say that a taxpayer opting for 115BAA or 115BAB cannot claim Part B of Chapter VI-A, which contains Section 80G.
The distinction matters because the individual rule under 115BAC is not the rule that governs domestic companies. A company must identify its own tax provision and assess its deduction eligibility under that provision.
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| Company tax provision | 80G shown as available in the Department’s regime table? | Other listed deductions relevant to the distinction |
|---|---|---|
| Section 115BA | Yes | 80GGA, 80GGB and 80JJAA |
| Section 115BAA | No | 80JJAA, 80M and 80LA(1A) |
| Section 115BAB | No | 80JJAA and 80M |
The Department lists the Section 115BAA domestic-company tax rate as 22% and the Section 115BAB rate as 15% for assessment year 2026–27, subject to statutory conditions. Those rates do not by themselves determine whether choosing a concessional provision is beneficial: the company must compare its overall tax position, including deductions it would give up.
What does an 80G deduction reduce?
Section 80G reduces taxable income; it is not a rupee-for-rupee tax refund. The deduction is generally either 50% or 100% of the eligible donation, depending on the category of fund or institution. For specified categories, the qualifying donation is also subject to a ceiling of 10% of adjusted gross total income; any amount beyond the applicable ceiling does not qualify for that deduction.
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A free scan shows the junk files, broken settings and background clutter dragging Windows down - then fixes them in one click.Free scan · Windows 10 & 11Eligibility depends on the recipient and the category assigned to it under Section 80G. Do not assume that every charitable donation qualifies, or that all qualifying donations receive the same percentage or cap. Check the recipient’s eligibility and the applicable category before calculating the amount.
Payment, reporting and records for an eligible claim
- Payment method: A cash donation above ₹2,000 is not deductible under Section 80G. The Income Tax Department’s AY 2026–27 salaried guidance states this threshold.
- Donee reporting: The claim depends on information furnished by the receiving institution or fund to the tax department.
- Form 10BD matching: The Department’s 2025 Section 80G FAQ says the donee’s Form 10BD reporting includes the donor’s PAN or Aadhaar, name, address and donation amount. The donor’s claim should match the reported details.
- Keep supporting documents: Retain the donation receipt, payment evidence and records showing which tax provision or regime you selected for the relevant assessment year.
How to handle 80G when preparing an income-tax return
- Identify the taxpayer and provision. For an individual or employee, establish whether the return uses Section 115BAC. For a domestic company, identify whether it uses 115BA, 115BAA, 115BAB or the normal provisions.
- Remove disallowed claims from the calculation. Do not include an employee’s personal 80G claim in a Section 115BAC calculation. A company using 115BAA or 115BAB should not include 80G in its concessional-regime computation.
- Check the donation itself where 80G may be available. Confirm the recipient’s eligibility, the applicable 50% or 100% category, any 10% adjusted-gross-total-income ceiling and the payment threshold.
- Reconcile the details before filing. Compare the donor identity and amount in the receipt and return with the donee’s Form 10BD information and certificate details. Enter an eligible claim in Schedule 80G as applicable to the return.
- Keep the evidence. Store the receipt, payment trail, relevant donee details and regime-selection records in case the claim needs to be supported later.
Why an 80G claim may not match Form 10BD
The donee’s reported donor details and donation amount are used to support and match the donor’s claim. If the PAN or Aadhaar, name, address or amount differs, compare the return entry with the receipt and the information reported by the donee. Contact the institution to correct inaccurate reporting, and make sure the return reflects the verified donation and the tax provision under which the claim is actually permitted.
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