
Exemption Under SEC 80G
Exemptions under Section 80 G are available with respect to:
· Donations paid to certain funds, Institutions.
· Donations in kind are not eligible.
Deductions under section allowed to all assesses (company/ not) having income under Head ‘PGBP’.
· Donations should be of a sum of money.
· Donations should be made only through specific funds/institutes
· Deduction can be availed by providing Proper Proof of Payment.
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