The Income-Tax Department on December 18, 2025, issued a notification regarding the FAQs on Section 80G related to deduction for donations (NUDGE Campaign).
The following has been stated: -
•Section 80G of the Income Tax Act allows taxpayers to claim deductions on eligible donations made to approved funds, trusts, and institutions, subject to specified limits and conditions.
•Donations fall into four categories—100% or 50% deduction, with or without a qualifying limit of 10% of adjusted gross total income, depending on the donee.
•Cash donations above ₹2,000 are not eligible; the same donation cannot be claimed under any other section, and deductions are not allowed under the new tax regime.
•Claims are verified through Form 10BD filed by donees, Form 10BE issued to donors, making verification of donee registration, and details mandatory.
The detailed notification is given in the document below.
