80GGA 5AC of Income Tax Act 1961 is applicable to get 100% Income Tax Exemption

For donors who receive income from the heads ‘business’ or ‘profession’, section 35AC of Income Tax Act 1961 is applicable to get 100% Income Tax Exemption.

Donors who get income from other sources, section 80GGA (2)(bb) provides 100% Income Tax exemption even though donations are made to projects qualified under section 35AC. A receipt issued under Section 35AC (in Form 58A) is valid for Section 80GGA as well.

Monetary ceiling of 10% of income is not applicable for donations made under Section 35AC or 80GGA. Donors are free to donate any money without ceiling limit.

Hence we kindly request you to donate generously for this noble service of educating poor orphan children and get 100% income tax exemption u/s 35AC or 80GGA.

a. Any sum paid to a university/institution which undertake scientific research 
b. Any sum paid to National Urban Poverty Education Fund 
c. Any sum paid to a public sector company or local authority set up by the National Committee 
d. Any sum paid to National Urban Poverty Eradication Fund set up by Government