80G is now Section 133: what it means for your donation
Updated September 2025 · Reviewed by Aggarwal Sons, Chartered Accountant
In short
- From 1 April 2026, the Income-tax Act, 2025 replaced the 1961 Act. The donation deduction people know as 80G is now claimed under Section 133.
- The rules are broadly the same. You can claim it only under the old tax regime.
- Donations made on or after 1 April 2026 fall under the new Act (tax year 2026-27 onwards).
- The Saath Foundation's 80G approval, AASTS4419F26AA01, still applies. Our receipts use the new references.
This guide explains the rules in plain words. It isn't tax advice. Please check your own situation with a tax adviser.
What changed on 1 April 2026
The names and numbers changed. The idea didn't.
| Before (Income-tax Act, 1961) | Now (Income-tax Act, 2025) |
|---|---|
| Section 80G deduction for donors | Section 133 |
| Form 10BD: the NGO's statement of donations | Form 113 |
| Form 10BE: the donation certificate you receive | Form 114 |
| "Financial year" / "assessment year" | "Tax year" |
Most websites still say only "80G". So do we, in headlines, because it's the word everyone knows. On receipts we write "80G (now Section 133)".
Can you claim it?
You can claim if
- you pay income tax in India, and
- you file under the old tax regime, and
- you gave by UPI, card, net banking or cheque, or in cash up to ₹2,000, and
- your receipt shows your name and PAN.
You can't claim if
- you file under the new tax regime (the default for most people now);
- you gave more than ₹2,000 in cash (all gifts on our website are online, so this won't apply to them);
- you gave books, clothes or other goods: in-kind gifts aren't deductible;
- you're a foreign citizen giving through our FCRA route.
On the new regime? Your gift still pays for a child's real needs, and you'll still see where it went. You just won't get a deduction for it.
How much can you deduct?
Gifts to an approved NGO like Saath Foundation are usually deductible at 50%, up to a limit of 10% of your adjusted gross total income.
Illustrative example (not tax advice) If you give ₹10,000 and stay within the limit, you can deduct ₹5,000 from your taxable income. How much tax that saves depends on your tax slab.
How to claim, step by step
- Give online and add your PAN. At checkout, tick "I'd like an 80G (now Section 133) receipt" and enter your name, address and PAN. We'll show you a preview before you pay.
- Get your receipt straight away. We email a PDF receipt as soon as your payment is confirmed. It's also in your donor panel.
- We report your gift. By 31 May after the tax year ends, we file a statement of donations (Form 113, previously 10BD) with the Income Tax Department.
- You get your certificate. After filing, we send you your donation certificate (Form 114, previously 10BE). For gifts made from 1 April 2026, expect it after we file in May 2027.
- Claim in your return. Enter the gift in your income-tax return under the old regime. The department matches it with what we reported, so the PAN must be right.
What our receipt shows
- Our name, registered address and PAN (AASTS4419F)
- Our 80G (now Section 133) approval number AASTS4419F26AA01 and its validity
- Our 12A/12AB number AASTS4419F26AA02
- A unique receipt number
- The date
- Your name, address and PAN
- The amount in figures and words
- How you paid, with the transaction ID
- A note that your Form 114 certificate will follow
Mistakes that cost people their deduction
- A wrong or missing PAN. If we can't report your PAN, the department can't match your claim.
- Claiming under the new regime. It isn't allowed.
- Waiting for the receipt to "arrive". Check your donor panel; it's there once payment is confirmed.
- Expecting a deduction on goods. Books and clothes don't qualify. Add a cash gift if you want a receipt.
Giving from outside India
Indian citizens living abroad give through our regular route. If you have taxable income in India and file under the old regime, you may be able to claim. Ask your tax adviser.
Foreign citizens, OCI and PIO cardholders give through our FCRA route. These gifts don't qualify for an Indian tax deduction, and you'll receive an FCRA acknowledgement instead.
Questions people ask
Is 80G still valid in 2026?
The deduction still exists, but from 1 April 2026 it's claimed under Section 133 of the Income-tax Act, 2025. It's still available only under the old tax regime.
Can I claim 80G in the new tax regime?
No. The donation deduction, now Section 133, is available only under the old regime.
When will I get my Form 10BE / Form 114 certificate?
After we file our annual statement of donations, which is due by 31 May following the tax year. For gifts made from 1 April 2026, that's after we file in May 2027. We'll email you, and it'll be in your donor panel.
Is PAN mandatory for an 80G receipt?
You can give without a PAN, but you need one on your receipt to claim the deduction. We mask it on screen and store it securely.
My PAN is wrong on my receipt. What do I do?
Write to help@thesaathfoundation.com with your receipt number. We'll cancel the receipt and issue a corrected one.
Do monthly gifts count?
Yes. Each monthly payment gets its own receipt, and your annual statement in the donor panel adds them up.
NGO ko daan par 80G mein tax chhoot milegi?
Haan, agar aap purani tax vyavastha (old regime) mein return file karte hain. Ab yeh Section 133 kehlata hai. New regime mein yeh chhoot nahi milti.
Give for the child, not only for the tax
Choose a real need, see what's left, and follow your money to the vendor Saath Foundation paid. If you're on the old regime, your receipt covers the rest.