Under section 133 of the Income-tax Act, 2025, a donation to which of the following qualifies for a…

Under section 133(1)(b)(i) of the Income-tax Act, 2025 (formerly s.80G of the Income-tax Act, 1961), 50% of a donation to the Prime Minister's Drought Relief Fund is deductible. The 10% of adjusted gross total income ceiling in section 133(2) applies only to the donations listed in section 133(1)(a)(xxiii) and (xxiv) and section 133(1)(b)(ii) to (vi). It does not apply to this fund, so the deduction is 50% without any qualifying limit.

Donations to the Prime Minister's National Relief Fund, the National Foundation for Communal Harmony and a Chief Minister's Relief Fund (meeting the conditions of section 133(1)(a)(xv)) fall under section 133(1)(a). They are deductible in full (100%), also without any qualifying limit. The Jawaharlal Nehru Memorial Fund, the Indira Gandhi Memorial Trust and the Rajiv Gandhi Foundation no longer appear in the list. The section 133 deduction is not available where income-tax is computed under the default new tax regime in section 202(1).