The Bombay Stock Exchange (BSE) on December 16, 2025, notified regarding the Donations through Social Stock Exchange (SSE) Eligible for Deduction under Section 80G of the Income Tax Act, 1961.
This is to inform all Social Enterprises and Donors that the Central Board of Direct Taxes (CBDT), vide its letter dated April 10, 2024, has clarified that donations made to eligible Not-for-Profit Organizations (NPOs) through the Social Stock Exchange (SSE) shall qualify for deduction under Section 80G of the Income-tax Act, 1961, subject to fulfillment of applicable conditions.
[Notice No. 20251216-3]
