Contribution made towards disaster relief for the affected people of Uttarakhand- 100% deduction u/s 80G of the Income Tax Act

F. No. IRSA(AIB)/EC/Res./UK-DR/5

Date: 15^th July, 2014

To,

All Principal Chief Commissioners of Income Tax;

Principal Director General of Income Tax (Admn.); Principal Director General of Income Tax (Systems); Principal Director General of Income Tax (Logistics); Principal Director General of Income Tax (HRD); Principal Director General of Income Tax (International Taxation); Principal Director General of Income Tax (Training), NADT; Director General of Income Tax (L&R); Director General of Income Tax (Vigilance); Director General of Income Tax (Exemption); Joint Secretary (Admn.), Department of Revenue

Sir/ Madam,

Sub: Contribution made towards disaster relief for the affected people of Uttarakhand- 100% deduction u/s 80G of the Income Tax Act-Reg.

Kindly refer to the Resolution dated 11-07-2013 and subsequent letters of the Executive Committee of the Indian Revenue Service Association (All India Body) calling for contributions towards disaster relief for the affected people of Uttarakhand.

In this regard, vide letter No. IRSA(AIB)/ EC/ Res./ UK-DR/4 dated 05.06.2014 it was brought to the kind notice that 100% deduction under section 80G of the Income Tax Act is available on contributions made for Uttarakhand disaster relief. In this regard, it may further be informed that this 100% deduction is available as per section 80G(2)(iiihf) of the Income Tax Act and PAN of CM Relief Fund Uttarakhand, for claim of the deduction, is AAAGM0036M.

3. This may kindly be brought to the notice of all concerned.

With highest regards,

Yours faithfully,

Rajani Kant Gupta

General Secretary