Section 27DA: Donation to charitable institutions
This section is inserted by Finance Act 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 under this section
in an income year where, in respect of that income year,
the charitable institution has failed to submit a return under
section 123F, unless the individual making the donation
provides evidence that such donation has been made.