Eligible amount of deduction u/s 80G
= 100% or 50% of the donation amount subject to qualifying limit.
The maximum / qualifying limit
= The qualifying limit is 10% of the “adjusted gross total income”.
How to calculate the gross adjusted total income?
Refer to the following table to calculate the gross adjusted total income:
| Particulars | Amount (Rs) |
| Gross total income | XXXX |
| (-) Deductions u/s 80C to 80U (except section 80G) | XXXX |
| (-) Exempt income | XXXX |
| (-) Short term capital gains on the sale of shares u/s 111A | XXXX |
| (-) Long term capital gains | XXXX |
| (-) Income covered to in sections 115A, 115AB, 115AC, 115AD and 115D | XXXX |
| Gross Adjusted total income | XXXX |
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