Deduction for donations made to certain charities, funds etc.

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According to and subject to the requirements of this section, the following must be subtracted from the assessee's total income:-

  (a) if the total of the amounts listed in subsection (2) includes any sum or sums of the kind listed in sub-clauses (iiia), (iiiaa), (iiiab), (iiie), (iiif), (iiig), (iiih), or (vii) of clause (a) thereof, an amount equal to the full sum, as applicable, plus 50% of the remaining sum in such aggregate; and

  (b) any other circumstance will result in a payment equivalent to 50% of the total of the payments listed in subsection (2).

Get tax benefits under 12a.

The amounts mentioned in the aforementioned subsection are as follows:-

  (1) any funds contributed by the assessee in the prior year to:-

    (i) the Central Government's National Defense Fund;

    (ii) the Jawaharlal Nehru Memorial Fund mentioned in the Deed of Declaration of Trust approved by the National Committee at its meeting held on August 17, 1964; or

    (iii) the Armenia Earthquake Relief Fund, the National Relief Fund, and the Prime Minister's Drought Relief Fund; or

    (iv) any additional organisation or fund to whom this section applies;

 (2) any money donated by the assessee in the previous year for the renovation or repair of a temple, mosque, gurdwara, church, or other location that the Central Government has declared in the Official Gazette to be significant in terms of history, archaeology, or art, or to be a revered place of worship in one or more States.

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When the total amount of the sums mentioned in sub-clauses (iv), (v), (vi), (via), and (vii) of clause (a) and clause (b) of sub-section (2) exceeds 10% of the gross total income, the amount over 10% of the gross total income is disregarded when calculating the total amount of the sums for which a deduction is to be made under the aforementioned sub-section.

Town, as used in this sub-clause, is defined as a town with a population of no more than one lakh as per the most recent census, the results of which were made public before the first day of the preceding year. If the total of the amounts mentioned in the second sub-section is less than 250 rupees, no deduction is permitted under the previous sub-section. Tax exemptions can be made after 80g registration.

This section only applies to donations made to institutions or funds that were founded in India for philanthropic purposes and that meet the requirements listed below:-

  (a) When the institution or fund receives revenue, it is not subject to inclusion in total income under the rules of sections 11 and 12 or clauses (22) 3 or (22A)] 3, clause (23)] 4 or (23AA)] 5, or clause (23C)] of section 10;

  (b) The rules governing the establishment or fund, or the instrument under which the organisation or fund is constituted, do not contain any provisions for the transfer or application at any time of the entirety or any portion of the institution's income or assets for any function other than a charitable cause.

Here is news about section 12a of income tax act.