The Department of Revenue has notified through an order that the contributions made to the PM CARES FUND are in the form of a consolidated payment. The deduction in respect of such donations as indicated above will be admissible u/s 80G of the Act on the basis of Form 16 (Form 16 Certificate).
F.No.178/7/2020-ITA-I
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
New Delhi, the 9th April 2020
Subject:- Submission of certificate for claiming deductions u/s 80G of the Income-tax Act, 1961 in respect of donation made by an employee to the “Prime Minister’s Citizen Assistance and Relief in Emergency Situations Fund (PM CARES FUND)”
The donations made to the “Prime Minister’s Citizen Assistance and Relief in Emergency Situations Fund (PM CARES FUND)” are eligible for deduction u/s 80G of the Income-tax Act,1961(the Act). In cases where donation is made to the Fund by an employee through his/her employer, the Fund may not be able to issue separate certificate to every such employee in respect of the donation so made, as the contributions made to the Fund are in the form of a consolidated payment. It is hereby, clarified that the deduction in respect of such donations as indicated above will be admissible w/s 80G of the Act on the basis of the Form 16/Certificate issued by the Drawing and Disbursing Officer (DDO)/Employer in this regard.
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Gulzar Ahmad Wani
Under Secretary to the Government of India
Source: CBDT
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