Under the Income-tax Act, 2025, a donation to the National Children’s Fund will come in which of the…

A donation to the National Children's Fund qualifies for a 100 percent deduction without any qualifying limit. The Finance Act, 2013 moved the Fund from the 50 percent category to the 100 percent category with effect from assessment year 2014-15, and the Income-tax Act, 2025 continues the deduction for donations (formerly section 80G of the Income-tax Act, 1961) on the same basis. An individual taxed under the default new tax regime cannot claim this deduction.