The tax deduction benefits provided under section 80g of the income tax act are available for donors who make a contribution to specified agencies registered with the income tax department. These organisations include charitable trusts, companies, universities, religious institutes, etc. Donations made towards certain relief funds are also eligible under section 80g. The contribution can be either in cash or kind and should not exceed more than 10% of the donor’s income in order to qualify for tax deductions under this section.
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