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Section mapping · Deduction in respect of donations to certain funds, charitable institutions, etc.

Section 80G (ITA 1961) → 133 + 332 + 354 (ITA 2025)

Section 80G of the Income-tax Act, 1961 corresponds to sections 133 + 332 + 354 of the Income-tax Act, 2025, per the official CBDT comparison utility.

Mapping type: splitConfidence: Official CBDTAs of: 2026-08-09
Section comparison
ITA 1961ITA 2025
80G
Deduction in respect of donations to certain funds, charitable institutions, etc.
133
Deduction in respect of donations to certain funds, charitable institutions, etc.
332
Application for registration
354
Application for approval for purpose of section 133(1)(b)(ii)

This mapping is carried verbatim from the official CBDT Income-tax Act 1961 ↔ 2025 comparison utility on incometaxindia.gov.in. The utility is a navigational aid; for legal proceedings rely on the enacted text.

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