80G Deduction for Donations: A Guide for Donors

If you donate to an NGO in India and want a tax deduction, the paperwork matters as much as the payment. This guide explains, in plain terms, what an 80G receipt and certificate are, what to check on them, and how the NGO’s reporting affects your claim. It is written for donors. If you run an NGO, see our guide to filing Forms 113 and 114 (formerly 10BD and 10BE).

Important: NGOGrant is a private, independent platform. This is general information, not tax advice. Your own deduction depends on your tax position; check with your CA or tax adviser.

80G deduction: the practical answers

Short answer: What most people still call the “80G” deduction is now a deduction under section 133(1)(b)(ii) of the Income-tax Act, 2025, in force from 1 April 2026. It depends on two things: the NGO holding a valid approval under section 354 for the date you donated, and your own tax position. Keep the NGO’s receipt, your payment proof and the Form 114 certificate, which the NGO is due to give you by 31 May after the financial year.

Who this is for: Donors to Indian NGOs who want to claim the deduction. If you run the NGO, the filing side is in our Forms 113 and 114 guide.
Who should not count on a deduction: A donor whose NGO has only applied. An application is not an approval, and an approval is valid only for the period stated in it.
What to prepare: Give the NGO your correct PAN, name and address when you donate. Keep the receipt and your bank or UPI record together.
What happens next: The NGO reports your donation in Form 113 and gives you Form 114 for the financial year, both due by 31 May. Under section 133(6), your claim is allowed only on the basis of what the NGO reports, so check Form 114 when it arrives.

Useful next links

12A and 80G registration – for NGOs that do not yet hold approval.
Section 332/354 (12A/80G) Registration and Approval Kit.
NGO Annual Compliance Kit – includes the Forms 113 and 114 workflow.
Donation and Donor Records System – receipts and donor register for NGOs.
NGO donation receipt format.
NGO funding opportunities.

Last verified 22 Oct 2026. Sources: Income-tax Act, 2025 (s.133, s.354) and Income-tax Rules, 2026 (rule 190), as checked by the team on 21 Oct 2026. General information only, not legal advice.

What “80G” means under the Income-tax Act, 2025

People still search for “80G”, the section number under the old Income-tax Act, 1961. From 1 April 2026, the Income-tax Act, 2025 applies. On the income-tax e-Filing portal, the donor’s deduction is now referred to as a deduction under section 133(1)(b)(ii), and the NGO’s approval is applied for in Form 105, described there as the application “for registration of non-profit organisation under section 332 or approval for deduction under section 133(1)(b)(ii)”.

So two separate things must be in place: the NGO must hold a valid approval, and you must meet the conditions for your own deduction. One does not replace the other.

80G receipt vs Form 114 certificate

Donation receipt: issued by the NGO when it receives your money. It is the NGO’s own acknowledgement.
Form 113 (formerly Form 10BD): the statement of donations the NGO files with the Income Tax Department, listing its donors.
Form 114 (formerly Form 10BE): the certificate of donation the NGO gives you, stating the amount you donated during the financial year. The NGO also reports your donation in Form 113.

The e-Filing portal gives 31 May after the end of the tax year as the due date for both Form 113 and Form 114.

What to check on your receipt and Form 114

Your name exactly as on your PAN, and your PAN.
On the receipt: the amount, the date and the mode of payment, matching your bank or UPI record. On Form 114: the total amount of your donations to that NGO in the financial year.
The NGO’s full name, address and PAN.
The NGO’s Unique Registration Number (URN) and the date it was issued, and ask the NGO whether its approval was valid on the date you donated.
For Form 114: the financial year in which your donation was received.

Keep the receipt, Form 114 and your payment proof together for each donation.

Why the NGO’s statement matters to you

Under section 133(6) of the Income-tax Act, 2025, your claim is allowed only on the basis of the information about your donation that the NGO gives the department. If the NGO reports your PAN, name or amount wrongly, or does not report your donation at all, the certificate will be wrong or missing, and your claim may not match the department’s records. That is why it helps to give the NGO your correct PAN when you donate, and to ask for Form 114 if it has not arrived after 31 May.

Examples from across India

For example, a salaried donor in Pune, Chennai, Lucknow, Bhubaneswar, Bhopal or Guwahati who gives to an approved NGO goes through the same checks: give your PAN at the time of donating, keep the receipt and payment proof, and check Form 114 when it arrives. The Act is the same in every State; what differs is each donor’s own tax position.

If you run an NGO

Donors will ask about 80G before they give. If your NGO does not yet hold approval, see our 12A and 80G registration service or the 12A/80G registration and approval kit. For reporting donations each year, see our Forms 113 and 114 guide.

Official sources

Income Tax Department e-Filing portal: incometax.gov.in (Forms 104, 105, 113 and 114 under the Income-tax Act, 2025)

80G deduction FAQs

What is 80G deduction under the new Income-tax Act?

From 1 April 2026, the Income-tax Act, 2025 applies. The income-tax e-Filing portal refers to the donor’s deduction for eligible donations as a deduction under section 133(1)(b)(ii), which is the new reference for what most people still call “80G”. Your deduction depends on the NGO holding a valid approval and on your own tax position.

What is the difference between a donation receipt and Form 114?

A receipt is the NGO’s own acknowledgement of your payment. Form 114 (formerly Form 10BE) is the certificate of donation the NGO gives you for the financial year. The NGO separately reports your donation to the Income Tax Department in Form 113 (formerly Form 10BD). Keep both.

When should I get Form 114 from the NGO?

The e-Filing portal gives 31 May after the end of the tax year as the due date for Form 114, and the same date for the NGO’s Form 113 statement. If you have not received it by then, ask the NGO.

What should I check on my Form 114 certificate?

Check that your name, address and PAN, the amount and the financial year match your own records, and that the NGO’s name, PAN and Unique Registration Number (URN) are correct. If anything is wrong, ask the NGO to correct it, because your claim depends on what the NGO reports to the department.

How do I know if an NGO has 80G approval?

Ask the NGO for its approval order and Unique Registration Number (URN). The Act requires the NGO to be approved under section 354, and an approval is valid only for the period stated in it, so check that your donation date falls within that period. An application on its own is not an approval, so a donor should not assume a deduction while the NGO’s application is still pending.