As per provisions of section 80G of Income-Tax Act, 1961, deductions are available for donations to certain notified funds, charitable institutions or other institutions/funds set up by the Government of India. Any taxpayer whether resident or non-resident can claim deductions under section 80G.
Made of Payment: Cash / Cheque / Draft. However, if donation exceeding Rs. 2,000/- is made in cash, no deduction is allowed. Further, contributions made in kind also do not qualify for any deduction under this section.