80g | 12a

As per clarification provided on Income Tax department website, deduction under Section 80G can be claimed through employer only in case of contribution to the institutions specified. No deduction should be allowed by the DDO from the salary income in respect of any donations made for charitable purposes. The tax relief on such donations as admissible u/s80G will have to be claimed by the taxpayer in the return of income. However, DDO, on due verification, may allow donations to the following bodies to the extent of 50% of the contribution.

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