Section 27DA: Donation to charitable institutions
This section is inserted by Act No 15 of 2021, section 38.
consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
27DA. Donation to charitable institutions
(1) Subject to this section, where, in an income year,
an individual has made a donation through electronic means
to a charitable institution, he shall be entitled to deduct from
his net income for that income year, the amount donated or
30,000 rupees, whichever is lower.
(2) No deduction shall be allowed und
cluded in the net income of
the person claiming the deduction
under this section.
(d) by inserting, after section 27D, the following new sections –
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Questions this section answers
- What is the maximum amount I can deduct from my income for a donation made electronically to a charitable institution?
- Does my donation to a charitable institution need to be made through electronic means to qualify for the deduction?