Section 80G → Section 133

Deduction for donations to approved funds and charitable institutions

Section 80G of the old Income-tax Act, 1961 · new section 133 under the Income-tax Act, 2025

New reference Section 133

Income-tax Act, 1961Section 80G

100% or 50% deduction depending on the fund
Some donations subject to a ceiling of 10% of adjusted gross total income
Cash donations above ₹2,000 not allowed
Claim must match the donee's statement (Form 10BE)
Old regime only

Applies to FY 2025-26 (AY 2026-27) and earlier years.

Income-tax Act, 2025Section 133

Same structure, now section 133
133(1)(a): 100% list; 133(1)(b): 50% list
10% of adjusted gross total income ceiling retained (133(2))
Cash donations above ₹2,000 not allowed (133(5)); donation must be in money

Applies from tax year 2026-27 (from 1 April 2026).

What changed

Renumbered with the fund lists reorganised into clauses. Deduction rates, ceiling and the cash limit carry over.

Practice notes

Still not available under the default new regime.
Donations to political parties are a separate deduction, not section 133.

These are summaries, not the statutory text. Read the bare Act for both sections on the Income Tax Department's official site, which also has a side-by-side comparison utility.

Frequently asked

What is section 80G called in the new Income-tax Act, 2025?

Section 80G of the Income-tax Act, 1961 corresponds to Section 133 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What changed in section 80G under the new Income Tax Act?

Renumbered with the fund lists reorganised into clauses. Deduction rates, ceiling and the cash limit carry over.

Is section 80G still applicable for FY 2025-26?

Yes. Income of FY 2025-26 (AY 2026-27) and earlier years is governed by section 80G of the 1961 Act. Section 133 of the 2025 Act applies from tax year 2026-27.

Related sections

80C→123Deduction for life insurance, PF, PPF, ELSS, tuition fees, home-loan principal and other specified savings 80D→126Deduction for health insurance premium, preventive health check-up and medical expenditure for senior citizens 115BAC→202New tax regime (default) for individuals, HUFs, AOPs, BOIs and artificial juridical persons