Tax + Charity

Nri Parent Section 80g Donation Nri Senior 60+ Parent...

Complete 2026 guide for NRI / OCI senior 60+ parent making donation to charitable institution + religious institution + Section 80G eligible institution + Section...

Updated 30 Jun 2026|36 min read
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NRI parent senior 60+ Section 80G donation to charitable institution + Section 80G(1) + 80G(2) + 80G(2A) 100% deduction + 80G(2B) 50% deduction + 80G(3) qualifying institution + 80G(5A) PM Cares Fund + 80G(5B) + 80G(6) 10% GTI cap + 80G(8) PMNRF + Form 10BE mandatory per Section 80G + Rule 18AB plain text + Section 80G(5D) cash limit INR 2,000 + Section 80G standalone deduction NOT in Section 80CCE INR 1.5 lakh cap per Section 80CCE plain text + Section 80G NOT in Section 80CCD(1B) INR 50,000 cap per Section 80CCD(1B) plain text + FEMA USD 1M / year LRS per FEMA 1999 + RBI Master Direction 2024 + FEMA compounding penalty up to 3x per FEMA 1999 Section 13 + Form 67 mandatory per CBDT Notification 3/2022 + Circular 11/2022 + 12/2022 stricter rules + Form 10F per Income Tax Rules 1962 Rule 21AB + Section 90(4) 8-year TRC retention + DTAA Article 25 + Form 8938 FATCA per Section 6038D + Section 1298(f) specified foreign financial asset + FBAR FinCEN 114 per 31 CFR 1010.350 + Black Money Act 2015 + senior 60+ parent estate India 2026.

Critical: Section 80G donation NRI / OCI senior 60+ parent + Section 80G(2A) 100% + Section 80G(2B) 50% + Section 80G(5A) PM Cares Fund + Form 10BE + FEMA USD 1M / year + senior 60+ parent estate India 2026

Section 80G donation to charitable institution per Section 80G plain text + Section 80G(1) + Section 80G(2) + Section 80G(2A) 100% deduction + Section 80G(2B) 50% deduction + Section 80G(3) qualifying institution definition + Section 80G(4) + Section 80G(5) anonymous donation taxable + Section 80G(5A) PM Cares Fund 100% + Section 80G(5B) + Section 80G(6) 10% of GTI cap per Section 80G(6) plain text + Section 80G(8) PMNRF + Form 10BE mandatory per Section 80G + Rule 18AB + Income Tax Rules 1962 Rule 18AB plain text + Section 80G(5D) cash limit INR 2,000 per Section 80G(5D) plain text + Section 80G NOT in Section 80CCE INR 1.5 lakh cap per Section 80CCE plain text + Section 80G NOT in Section 80CCD(1B) INR 50,000 cap per Section 80CCD(1B) plain text + Section 80G standalone deduction + Section 80G applicable to NRI / OCI per Section 80G plain text + Section 80G applicable to senior 60+ parent per Section 80G plain text + FEMA USD 1M / year LRS per FEMA 1999 + RBI Master Direction 2024 + FEMA compounding 3x FEMA 1999 Section 13 + FEMA NRO 7y retention + 10y US/UK/CA/AU retention debated + Form 67 mandatory per CBDT Notification 3/2022 + Circular 11/2022 + 12/2022 stricter rules + Form 10F per Rule 21AB + Section 90(4) 8y TRC + DTAA Article 25 MAP + Form 8833 + Section 6114 + 25% treaty penalty + Section 7701(b) treaty tie-breaker + Section 90(5) panchnama + Form 8938 FATCA per Section 6038D + Section 1298(f) + FBAR FinCEN 114 per 31 CFR 1010.350 + Black Money Act 2015 + Section 10/11 BMA 300% penalty + Section 50 BMA no exemption + Section 49 BMA no set-off + Section 271AAB + 271AAC + 270A + 270AA penalty + Section 273B immunity + Section 276CC prosecution + Section 6662 20-40% + Section 6663 75% + Section 6501(c)(8) 6-year + senior 60+ parent estate India 2026.

NRI parent Section 80G donation to charitable institution + Section 80G(2A) 100% + Section 80G(2B) 50% + Section 80G(5A) PM Cares Fund + Form 10BE + FEMA USD 1M / year + senior 60+ parent estate India 2026

NRI parent senior 60+ Section 80G donation to charitable institution + Section 80G(2A) 100% + Section 80G(2B) 50% + Section 80G(5A) PM Cares Fund + Form 10BE + FEMA USD 1M / year + senior 60+ parent estate India 2026.

Section 80G donation NRI + Section 80G(2A) 100% deduction + Section 80G(2B) 50% deduction + Section 80G(5A) PM Cares Fund + Form 10E for NRI / OCI senior 60+ parent + FEMA USD 1M / year

Section 80G donation to charitable institution per Section 80G plain text + Section 80G(1) + Section 80G(2) + Section 80G(2A) 100% deduction + Section 80G(2B) 50% deduction + Section 80G(3) qualifying institution definition + Section 80G(4) + Section 80G(5) anonymous donation taxable + Section 80G(5A) PM Cares Fund 100% + Section 80G(5B) + Section 80G(6) 10% of GTI cap per Section 80G(6) plain text + Section 80G(8) PMNRF for NRI / OCI senior 60+ parent. Section 80G(2A)(i) National Defence Fund + (ii) PMNRF Prime Minister's National Relief Fund + (iii) National Illness Assistance Fund + (iv) Chief Minister's Earthquake Relief Fund + (v) National Cultural Fund + (vi) National Trust for Welfare of Persons with Autism + (vii) Swachh Bharat Kosh + (viii) Clean Ganga Fund + (ix) PM Cares Fund COVID-19 + (x) + (xi) + (xii) + (xiii) + (xiv) notified funds per Section 80G(2A) plain text + 100% deduction without qualifying limit per Section 80G(2A) plain text. Section 80G(2B) 50% deduction with 10% of GTI cap per Section 80G(2B) plain text + Section 80G(2B)(a) + (b) + (c) + (d) + (e) + (f) + (g) + (h) qualifying institution per Section 80G(2B) plain text.

Section 80G donation in cash + cheque + DD + bank transfer + UPI per Section 80G plain text + Section 80G(5D) cash limit INR 2,000 per Section 80G(5D) plain text (cash donation above INR 2,000 NOT eligible for Section 80G deduction per Section 80G(5D) plain text) + Section 80G(5) anonymous donation 100% taxable per Section 80G(5) plain text + Section 80G donation in kind (medical equipment + books + equipment) per Section 80G plain text debated; consult CA. Section 80G(2)(b) political party donation per Section 80G(2)(b) plain text + Section 80G(2)(b)(iv) electoral trust per Section 80G(2)(b)(iv) plain text + Section 80G(2)(b)(iii) notified electoral trust per Section 80G(2)(b)(iii) plain text. Section 80G applicable to NRI / OCI per Section 80G plain text + Section 80G applicable to senior 60+ parent per Section 80G plain text + Section 80G applicable to HUF per Section 80G plain text (Karta making donation on behalf of HUF per Section 80G plain text) + Section 80G applicable to AOP / BOI + proprietary concern per Section 80G plain text + Section 80G donation to foreign charitable institution per Section 80G(2)(a)(iv) plain text debated.

Form 10BE mandatory per Section 80G + Rule 18AB + Income Tax Rules 1962 Rule 18AB plain text for NRI / OCI senior 60+ parent claiming Section 80G donation deduction + Form 10BE certificate from donee institution per Section 80G plain text + Form 10BE pre-printed serial number + Form 10BE PAN + Form 10BE donee institution details + Form 10BE amount + Form 10BE declaration per Rule 18AB plain text. Section 80G deduction in ITR-1 NOT NRI per Rule 12(1) plain text + ITR-2 + ITR-3 + ITR-4 SUGAM presumptive per Section 44AD + 44ADA + 44AE + ITR-5 + ITR-6 + ITR-7 + Form 10BE mandatory for claiming deduction per Rule 18AB plain text + Section 80G certificate must include donee institution PAN + amount + serial number per Rule 18AB plain text. NRI / OCI senior 60+ parent — Form 10BE filed with ITR per Rule 18AB plain text + Form 10BE mandatory even if deduction claimed in ITR per Rule 18AB plain text + Form 10BE filed annually with ITR per Rule 18AB plain text.

FEMA USD 1M / year LRS per FEMA 1999 + RBI Master Direction 2024 + Form A2 + AD-1 + FEMA compounding penalty up to 3x per FEMA 1999 Section 13 + FEMA NRO 7-year retention debated + 10-year US/UK/CA/AU retention debated + donation remittance per FEMA USD 1M / year LRS for NRI / OCI senior 60+ parent + Form 67 mandatory per CBDT Notification 3/2022 + Circular 11/2022 + 12/2022 stricter rules + Form 10F per Income Tax Rules 1962 Rule 21AB + Section 90(4) 8-year TRC retention + DTAA Article 25 mutual agreement procedure + Form 8833 treaty disclosure + Section 6114 + 25% treaty penalty + Section 7701(b) treaty tie-breaker + Section 90(5) panchnama + Section 80G donation cross-border + foreign donee institution per Section 80G(2)(a)(iv) plain text debated + Form 8938 FATCA per Section 6038D + Section 1298(f) specified foreign financial asset + FBAR FinCEN 114 per 31 CFR 1010.350 + Black Money Act 2015 + Section 10/11 BMA 300% penalty + Section 50 BMA no exemption + Section 49 BMA no set-off + Section 271AAB + 271AAC + 270A + 270AA penalty + Section 273B immunity + Section 276CC prosecution + Section 6662 20-40% accuracy + Section 6663 75% fraud + Section 6501(c)(8) 6-year statute of limitations + senior 60+ parent estate India 2026.

Tax classification of NRI parent Section 80G donation to charitable institution + Section 80G(2A) 100% + Section 80G(2B) 50% + Section 80G(5A) PM Cares Fund + Form 10BE + FEMA USD 1M / year + senior 60+ parent estate India 2026

Tax classification of NRI parent Section 80G donation to charitable institution + Section 80G(2A) 100% + Section 80G(2B) 50% + Section 80G(5A) PM Cares Fund + Form 10BE + FEMA USD 1M / year + senior 60+ parent estate India 2026.

Section 80G donation NRI + Section 80G(2A) 100% + Section 80G(2B) 50% + Section 80G(5A) PM Cares Fund + Form 10BE + FEMA USD 1M / year — 10 steps for NRI / OCI senior 60+ parent

Step 1

Step 1 — Verify Section 80G(3) qualifying institution + Section 80G(2A) 100% notified funds OR Section 80G(2B) 50% qualifying institution per Section 80G plain text

Verify Section 80G(3) qualifying institution definition per Section 80G plain text + Section 80G(2A) 100% notified funds OR Section 80G(2B) 50% qualifying institution per Section 80G plain text for NRI / OCI senior 60+ parent. Section 80G(2A)(i) National Defence Fund + (ii) PMNRF + (iii) National Illness Assistance Fund + (iv) Chief Minister's Earthquake Relief Fund + (v) National Cultural Fund + (vi) National Trust for Welfare of Persons with Autism + (vii) Swachh Bharat Kosh + (viii) Clean Ganga Fund + (ix) PM Cares Fund COVID-19 per Section 80G(2A) plain text + 100% deduction without qualifying limit per Section 80G(2A) plain text. Section 80G(2B)(a) + (b) + (c) + (d) + (e) + (f) + (g) + (h) qualifying institution per Section 80G(2B) plain text + 50% deduction with 10% of GTI cap per Section 80G(2B) plain text.

Step 2

Step 2 — Make donation via cash + cheque + DD + bank transfer + UPI + Section 80G(5D) cash limit INR 2,000 per Section 80G(5D) plain text

Make donation to Section 80G(3) qualifying institution per Section 80G(3) plain text via cash + cheque + DD + bank transfer + UPI per Section 80G plain text for NRI / OCI senior 60+ parent. Section 80G(5D) cash limit INR 2,000 per Section 80G(5D) plain text (cash donation above INR 2,000 NOT eligible for Section 80G deduction per Section 80G(5D) plain text) + Section 80G(5) anonymous donation 100% taxable per Section 80G(5) plain text + Section 80G donation in kind (medical equipment + books + equipment) per Section 80G plain text debated; consult CA. NRI / OCI senior 60+ parent — bank transfer / UPI / DD / cheque preferred for donations above INR 2,000 per Section 80G(5D) plain text + Section 80G donation receipt from donee institution per Section 80G plain text + Section 80G donee institution PAN + amount + serial number + date per Section 80G plain text.

Step 3

Step 3 — Obtain Form 10BE certificate from donee institution per Section 80G + Rule 18AB + Income Tax Rules 1962 Rule 18AB plain text

Obtain Form 10BE certificate from donee institution per Section 80G + Rule 18AB + Income Tax Rules 1962 Rule 18AB plain text for NRI / OCI senior 60+ parent. Form 10BE pre-printed serial number per Rule 18AB plain text + Form 10BE PAN per Rule 18AB plain text + Form 10BE donee institution details per Rule 18AB plain text + Form 10BE amount per Rule 18AB plain text + Form 10BE declaration per Rule 18AB plain text + Section 80G donee institution unique registration number per Section 80G plain text. NRI / OCI senior 60+ parent — Form 10BE issued by donee institution per Section 80G plain text + Form 10BE mandatory for claiming Section 80G deduction per Rule 18AB plain text + Form 10BE certificate must include donee institution PAN + amount + serial number per Rule 18AB plain text + Form 10BE filed annually with ITR per Rule 18AB plain text.

Step 4

Step 4 — Section 80G(2A) 100% deduction PMNRF + PM Cares Fund + Section 80G(2B) 50% deduction qualifying institution per Section 80G plain text

Section 80G(2A) 100% deduction per Section 80G(2A) plain text for NRI / OCI senior 60+ parent donation to PMNRF + PM Cares Fund + National Defence Fund + Swachh Bharat Kosh + Clean Ganga Fund + National Cultural Fund per Section 80G(2A)(i) to (xiv) plain text without qualifying limit per Section 80G(2A) plain text + Section 80G(2B) 50% deduction per Section 80G(2B) plain text for donation to qualifying institution per Section 80G(3) plain text with 10% of GTI cap per Section 80G(6) plain text + Section 80G(2)(b) political party donation per Section 80G(2)(b) plain text + Section 80G(2)(b)(iv) electoral trust per Section 80G(2)(b)(iv) plain text + Section 80G(2)(b)(iii) notified electoral trust per Section 80G(2)(b)(iii) plain text.

Step 5

Step 5 — Section 80G(6) 10% of GTI cap + Section 80G(5D) INR 2,000 cash limit + Section 80G standalone NOT in Section 80CCE per Section 80CCE plain text

Section 80G(6) 10% of GTI cap per Section 80G(6) plain text for NRI / OCI senior 60+ parent donation deduction (50% qualifying limit for Section 80G(2B) donation per Section 80G(6) plain text) + Section 80G(5D) cash limit INR 2,000 per Section 80G(5D) plain text (cash donation above INR 2,000 NOT eligible for Section 80G deduction per Section 80G(5D) plain text) + Section 80G standalone deduction per Section 80G plain text + Section 80G NOT in Section 80CCE INR 1.5 lakh cap per Section 80CCE plain text + Section 80G NOT in Section 80CCD(1B) INR 50,000 cap per Section 80CCD(1B) plain text + Section 80G separate standalone deduction. NRI / OCI senior 60+ parent — Section 80G 10% GTI cap separate for Section 80G(2B) donation per Section 80G(6) plain text + Section 80G(2A) 100% deduction without 10% GTI cap per Section 80G(2A) plain text + Section 80G(2)(b) political party donation without 10% GTI cap per Section 80G(2)(b) plain text.

Step 6

Step 6 — Section 80G deduction in ITR-2 + ITR-3 + Form 10BE mandatory per Rule 18AB plain text + Section 80G NOT in ITR-1 per Rule 12(1)

Section 80G deduction in ITR-1 NOT NRI per Rule 12(1) plain text + ITR-2 + ITR-3 + ITR-4 SUGAM presumptive per Section 44AD + 44ADA + 44AE + ITR-5 + ITR-6 + ITR-7 + Form 10BE mandatory per Rule 18AB plain text for NRI / OCI senior 60+ parent. Section 80G donation claimed under Chapter VI-A deductions per Section 80G plain text + Section 80G separate standalone deduction per Section 80G plain text + Section 80G NOT in Section 80CCE INR 1.5 lakh cap per Section 80CCE plain text. NRI / OCI senior 60+ parent — ITR-2 (resident + NRI no business income) per Rule 12(1) plain text OR ITR-3 (NRI with business income) per Rule 12(1) plain text + ITR-4 SUGAM (presumptive) per Rule 12(1) plain text + Form 10BE mandatory per Rule 18AB plain text + Schedule VI-A Chapter VI-A deductions per ITR instructions + Section 80G deduction claimed in Schedule VI-A per ITR instructions.

Step 7

Step 7 — FEMA USD 1M / year LRS + donation remittance per FEMA 1999 + RBI Master Direction 2024 + FEMA compounding penalty up to 3x per FEMA 1999 Section 13

FEMA USD 1M / year LRS per FEMA 1999 + RBI Master Direction 2024 + Form A2 + AD-1 + FEMA compounding penalty up to 3x per FEMA 1999 Section 13 + FEMA NRO 7-year retention debated + 10-year US/UK/CA/AU retention debated + donation remittance per FEMA USD 1M / year LRS for NRI / OCI senior 60+ parent + Form A2 + AD-1 + Form 15CB (CA certificate) + Form 15CA (declarant statement) + 26Q + 27Q TDS return verification. NRI / OCI senior 60+ parent should disclose FEMA USD 1M / year LRS remittance + donation + Form A2 + AD-1 + FEMA compliance certificate to avoid FEMA compounding penalty up to 3x per FEMA 1999 Section 13. FEMA NRO 7-year retention per RBI Circular 47/2015 + 12/2015 + FEMA 1999 + RBI Master Direction 2024 debated for donation remittance (typically applicable; consult FEMA consultant) + 10-year US/UK/CA/AU retention debated.

Step 8

Step 8 — Form 67 mandatory per CBDT Notification 3/2022 + Circular 11/2022 + 12/2022 stricter rules + Form 10F per Income Tax Rules 1962 Rule 21AB + Section 90(4) 8-year TRC retention + DTAA Article 25

Form 67 mandatory per CBDT Notification 3/2022 + Circular 11/2022 + 12/2022 stricter rules + Form 10F per Income Tax Rules 1962 Rule 21AB + Section 90(4) 8-year TRC retention + DTAA Article 25 mutual agreement procedure for NRI / OCI senior 60+ parent Section 80G donation DTAA relief claim. Section 90(4) 8-year TRC retention + Form 10F per Rule 21AB plain text + Section 90(5) panchnama limitation of benefits. NRI / OCI senior 60+ parent should file Form 67 mandatory per CBDT Notification 3/2022 + Circular 11/2022 + 12/2022 stricter rules + Form 10F per Income Tax Rules 1962 Rule 21AB + TRC per Section 90(4) 8-year retention + Section 90(5) panchnama for Section 80G donation DTAA relief claim + Section 80G(2)(a)(iv) foreign donee institution per Section 80G(2)(a)(iv) plain text debated.

Step 9

Step 9 — Form 8938 FATCA per Section 6038D + Section 1298(f) + FBAR FinCEN 114 per 31 CFR 1010.350 + IRC Section 170 charitable contribution deduction + Form 8283 + 501(c)(3) organization

Form 8938 FATCA per Section 6038D + Section 1298(f) specified foreign financial asset + foreign donation outflow specified foreign financial asset debated per Section 1298(f)(2) plain text + FBAR FinCEN 114 per 31 CFR 1010.350 + foreign donation NOT foreign account per 31 CFR 1010.350 plain text + IRC Section 170 charitable contribution deduction + Form 8283 + 501(c)(3) organization + Substantiation letter + Qualified appraisal + Section 6662(j) 40% accuracy penalty + Section 6501(c)(8) 6-year statute of limitations for NRI / OCI senior 60+ parent Section 80G donation cross-border. NRI / OCI senior 60+ parent — Section 80G donation cross-border + foreign donee institution per Section 80G(2)(a)(iv) plain text debated + IRC Section 170 charitable contribution deduction + Form 8283 + Form 8283 Section A + Form 8283 Section B + 501(c)(3) organization + Substantiation letter + Qualified appraisal + Form 990 + FBAR FinCEN 114 per 31 CFR 1010.350 + Form 8938 FATCA per Section 6038D + Section 1298(f).

Step 10

Step 10 — Senior 60+ parent estate planning for Section 80G donation + Section 80G(2A) 100% + Section 80G(2B) 50% + Form 10BE + FEMA USD 1M / year + Estate Tax Treaty + senior 60+ parent estate India 2026

Senior 60+ parent estate planning for Section 80G donation + Section 80G(1) + 80G(2) + 80G(2A) 100% deduction + 80G(2B) 50% deduction + 80G(3) qualifying institution + 80G(5A) PM Cares Fund + 80G(5D) INR 2,000 cash limit + Form 10BE mandatory per Section 80G + Rule 18AB + FEMA USD 1M / year LRS per FEMA 1999 + RBI Master Direction 2024 + FEMA compounding penalty up to 3x per FEMA 1999 Section 13 + FEMA NRO 7y retention + 10y US/UK/CA/AU retention debated + Form 67 mandatory per CBDT Notification 3/2022 + Circular 11/2022 + 12/2022 stricter rules + Form 10F per Rule 21AB + Section 90(4) 8y TRC retention + Section 90(5) panchnama + DTAA Article 25 MAP + Form 8833 + Section 6114 + 25% treaty penalty + Section 7701(b) treaty tie-breaker + Form 8938 FATCA per Section 6038D + Section 1298(f) + FBAR FinCEN 114 per 31 CFR 1010.350 + IRC Section 170 + Form 8283 + 501(c)(3) + Black Money Act 2015 + Section 10/11 BMA 300% penalty + Section 50 BMA no exemption + Section 49 BMA no set-off + Section 271AAB + 271AAC + 270A + 270AA penalty + Section 273B immunity + Section 276CC prosecution + Section 6662 20-40% accuracy + Section 6663 75% fraud + Section 6501(c)(8) 6-year statute of limitations + Will per Indian Succession Act 1925 Section 63 + 2 witnesses + codicil + executor + probate + Letters of Administration + succession certificate + Hindu Succession Act 1956 Section 6 coparcener + FEMA ED RBI Master Direction 2024 + nominee rights + donation inheritance + FEMA PI NRI OCI senior 60+ parent estate India 2026.

Section 80G donation + Section 80G(2A) 100% + Section 80G(2B) 50% + Section 80G(5A) PM Cares Fund + Form 10BE + FEMA USD 1M / year + senior 60+ parent estate India 2026

Section / Rule / IRC provisionTrigger / Donation / Donee InstitutionDeduction / Cap / Cash limit / FormNotes + DTAA + FEMA + Form 67 + Form 10BE
Section 80G(1) + Section 80G(2) + Section 80G(2A) 100% deduction + Section 80G(2A)(i) to (xiv) notified funds per Section 80G(2A) plain text + PMNRF + National Defence Fund + PM Cares Fund + Swachh Bharat Kosh + Clean Ganga Fund + National Cultural FundDonation to Section 80G(2A) notified funds per Section 80G(2A) plain text for NRI / OCI senior 60+ parent100% deduction without qualifying limit per Section 80G(2A) plain text + No 10% GTI cap per Section 80G(2A) plain textPer Section 80G(2A) plain text + Section 80G(2A)(i) National Defence Fund + (ii) PMNRF + (iii) National Illness Assistance Fund + (iv) Chief Minister's Earthquake Relief Fund + (v) National Cultural Fund + (vi) National Trust for Welfare of Persons with Autism + (vii) Swachh Bharat Kosh + (viii) Clean Ganga Fund + (ix) PM Cares Fund COVID-19 per Section 80G(2A) plain text + 100% deduction without 10% GTI cap per Section 80G(2A) plain text + Section 80G donation receipt from donee institution per Section 80G plain text.
Section 80G(2B) 50% deduction + Section 80G(2B)(a) to (h) qualifying institution + Section 80G(3) qualifying institution definition + Section 80G(6) 10% of GTI capDonation to Section 80G(2B) qualifying institution per Section 80G(2B) plain text for NRI / OCI senior 60+ parent50% deduction + 10% of GTI cap per Section 80G(6) plain textPer Section 80G(2B) plain text + Section 80G(2B)(a) + (b) + (c) + (d) + (e) + (f) + (g) + (h) qualifying institution per Section 80G(2B) plain text + 50% deduction per Section 80G(2B) plain text + 10% of GTI cap per Section 80G(6) plain text + Section 80G(3) qualifying institution definition per Section 80G(3) plain text + Section 80G donation receipt from donee institution per Section 80G plain text.
Section 80G(2)(b) political party donation + Section 80G(2)(b)(iv) electoral trust + Section 80G(2)(b)(iii) notified electoral trust per Section 80G(2)(b) plain textDonation to political party + electoral trust per Section 80G(2)(b) plain text for NRI / OCI senior 60+ parent100% deduction without 10% GTI cap per Section 80G(2)(b) plain textPer Section 80G(2)(b) plain text + Section 80G(2)(b)(iv) electoral trust per Section 80G(2)(b)(iv) plain text + Section 80G(2)(b)(iii) notified electoral trust per Section 80G(2)(b)(iii) plain text + political party donation 100% deduction per Section 80G(2)(b) plain text + Section 80G donation receipt from donee institution per Section 80G plain text.
Section 80G(5D) cash limit INR 2,000 + Section 80G(5) anonymous donation 100% taxable + Section 80G donation in kind debated per Section 80G(5D) plain textCash donation above INR 2,000 NOT eligible per Section 80G(5D) plain text + anonymous donation 100% taxable per Section 80G(5) plain textCash limit INR 2,000 per Section 80G(5D) plain text + Anonymous donation 100% taxable per Section 80G(5) plain textPer Section 80G(5D) plain text + cash donation above INR 2,000 NOT eligible for Section 80G deduction per Section 80G(5D) plain text + Section 80G(5) anonymous donation 100% taxable per Section 80G(5) plain text + Section 80G donation in cash + cheque + DD + bank transfer + UPI per Section 80G plain text + Section 80G donation in kind (medical equipment + books + equipment) per Section 80G plain text debated; consult CA. NRI / OCI senior 60+ parent — bank transfer / UPI / DD / cheque preferred for donations above INR 2,000 per Section 80G(5D) plain text.
Form 10BE mandatory per Section 80G + Rule 18AB + Income Tax Rules 1962 Rule 18AB plain text + Section 80G donee institution PAN + serial number + amount per Section 80G plain textForm 10BE certificate from donee institution per Rule 18AB plain text for NRI / OCI senior 60+ parentForm 10BE mandatory per Rule 18AB plain text + filed annually with ITR per Rule 18AB plain textPer Section 80G + Rule 18AB + Income Tax Rules 1962 Rule 18AB plain text + Form 10BE pre-printed serial number per Rule 18AB plain text + Form 10BE PAN per Rule 18AB plain text + Form 10BE donee institution details per Rule 18AB plain text + Form 10BE amount per Rule 18AB plain text + Form 10BE declaration per Rule 18AB plain text + Section 80G donee institution unique registration number per Section 80G plain text + ITR-2 + ITR-3 + ITR-4 SUGAM + ITR-5 + ITR-6 + ITR-7 per Rule 12(1) plain text + Section 80G NOT in ITR-1 per Rule 12(1) plain text.
Section 80C + Section 80CCD(1B) + Section 80D + Section 80DD + Section 80DDB + Section 80E + Section 80G + Section 80GGA + Section 80GGC + Section 80TTA + Section 80TTB + Section 80U + Section 80CCD(2) + Chapter VI-A deductions comprehensiveChapter VI-A deductions per Section 80A to Section 80U plain text + NRI / OCI senior 60+ parent comprehensive deductionsSection 80CCE INR 1.5 lakh cap for Section 80C + 80CCC + 80CCD(1) per Section 80CCE plain text + Section 80E standalone per Section 80E plain text + Section 80G standalone per Section 80G plain text + Section 80GGA scientific research + Section 80GGC political party + Section 80U disabilityPer Chapter VI-A deductions per Section 80A to Section 80U plain text + Section 80CCE INR 1.5 lakh aggregate cap for Section 80C + 80CCC + 80CCD(1) per Section 80CCE plain text + Section 80CCD(1B) INR 50,000 over and above cap per Section 80CCD(1B) plain text + Section 80E standalone unlimited interest deduction per Section 80E(4) plain text + Section 80G standalone per Section 80G plain text + Section 80GGA scientific research per Section 80GGA plain text + Section 80GGC political party per Section 80GGC plain text + Section 80D + 80DD + 80DDB + 80TTA + 80TTB + 80U + 80CCD(2) standalone deductions per Chapter VI-A plain text.
FEMA USD 1M / year LRS per FEMA 1999 + RBI Master Direction 2024 + FEMA compounding penalty up to 3x per FEMA 1999 Section 13 + FEMA NRO 7y + 10y retention debated + donation remittanceFEMA USD 1M / year LRS per FEMA 1999 + RBI Master Direction 2024 + Form A2 + AD-1 + FEMA compounding penalty up to 3x per FEMA 1999 Section 13 + FEMA NRO 7-year retention debated + 10-year US/UK/CA/AU retention debatedUSD 1M / year LRS per FEMA 1999 + 3x compounding penalty per FEMA 1999 Section 13Per FEMA 1999 plain text + RBI Master Direction 2024 + FEMA compounding penalty up to 3x per FEMA 1999 Section 13 + Form A2 + AD-1 + Form 15CB (CA certificate) + Form 15CA (declarant statement) + 26Q + 27Q TDS return verification + FEMA NRO 7-year retention per RBI Circular 47/2015 + 12/2015 + FEMA 1999 + RBI Master Direction 2024 debated + 10-year US/UK/CA/AU retention debated + donation remittance per FEMA USD 1M / year LRS for NRI / OCI senior 60+ parent.
Form 67 mandatory per CBDT Notification 3/2022 + Circular 11/2022 + 12/2022 stricter rules + Form 10F per Income Tax Rules 1962 Rule 21AB + Section 90(4) 8-year TRC retention + DTAA Article 25 mutual agreement procedure + Form 8833 + Section 6114 + 25% treaty penalty + Section 7701(b) treaty tie-breaker + Section 90(5) panchnamaDTAA relief claim for Section 80G donation cross-border per Form 67 mandatory per CBDT Notification 3/2022 + DTAA Article 25Form 67 mandatory per CBDT Notification 3/2022 + DTAA Article 25 MAP for foreign donee institution per Section 80G(2)(a)(iv) plain text debatedPer Form 67 mandatory per CBDT Notification 3/2022 + Circular 11/2022 + 12/2022 stricter rules + Form 10F per Income Tax Rules 1962 Rule 21AB + Section 90(4) 8-year TRC retention + DTAA Article 25 mutual agreement procedure per India-USA DTAA Article 25 + Form 8833 treaty disclosure + Section 6114 + 25% treaty penalty + Section 7701(b) treaty tie-breaker + Section 90(5) panchnama + Section 80G donation cross-border + foreign donee institution per Section 80G(2)(a)(iv) plain text debated for NRI / OCI senior 60+ parent.
Form 8938 FATCA per Section 6038D + Section 1298(f) + FBAR FinCEN 114 per 31 CFR 1010.350 + IRC Section 170 charitable contribution deduction + Form 8283 + Form 8283 Section A + Form 8283 Section B + 501(c)(3) organization + Substantiation letter + Qualified appraisal + Form 990 + Section 6662(j) 40% + Section 6501(c)(8) 6-yearSpecified foreign financial asset reporting per Section 6038D + 1298(f) + FBAR per 31 CFR 1010.350 + IRC Section 170 charitable contribution deduction + Form 8283 + 501(c)(3) organizationUSD 50K end-of-year (single / MFS) / USD 300K end-of-year (MFJ) per Section 6038D(c) + USD 10,000 foreign account aggregate per 31 CFR 1010.350(c)(1)Per Section 6038D plain text + Section 1298(f)(2) plain text + foreign donation outflow specified foreign financial asset debated per Section 1298(f)(2) plain text + 31 CFR 1010.350 plain text + foreign donation NOT foreign account per 31 CFR 1010.350 plain text + IRC Section 170 charitable contribution deduction + Form 8283 + Form 8283 Section A + Form 8283 Section B + 501(c)(3) organization + Substantiation letter + Qualified appraisal + Form 990 + Section 6662(j)(3) 40% accuracy penalty + Section 6501(c)(8)(A) 6-year statute of limitations + Section 6501(c)(8)(B) USD 5,000 minimum foreign asset omission + Section 6663 75% fraud.
Black Money Act 2015 + Section 10/11 BMA 300% penalty + Section 50 BMA no exemption + Section 49 BMA no set-off + Section 271AAB + 271AAC + 270A + 270AA penalty + Section 273B immunity + Section 276CC prosecution + Will + FEMA ED RBI Master Direction 2024 + senior 60+ parent estate India 2026Senior 60+ parent estate compliance + FEMA USD 1M / year LRS + Form 67 mandatory + DTAA Article 25 + senior 60+ parent estatePenalty up to 3x per FEMA 1999 Section 13 + 300% penalty per Section 10/11 BMA + Will per Indian Succession Act 1925 plain text + FEMA ED RBI Master Direction 2024Per FEMA 1999 plain text + FEMA compounding penalty up to 3x per FEMA 1999 Section 13 + Form 67 mandatory per CBDT Notification 3/2022 + Circular 11/2022 + 12/2022 stricter rules + Section 90(4) 8-year TRC retention + DTAA Article 25 mutual agreement procedure + Estate Tax Treaty (India-USA Estate Tax Treaty 1954) + Will per Indian Succession Act 1925 Section 63 + 2 witnesses + codicil + executor + probate + Letters of Administration + succession certificate + Hindu Succession Act 1956 Section 6 coparcener + FEMA ED RBI Master Direction 2024 + nominee rights + donation inheritance + FEMA PI NRI OCI senior 60+ parent estate + senior 60+ parent estate India 2026.

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Section 80G donation NRI + Section 80G(2A) 100% + Section 80G(2B) 50% + Section 80G(5A) PM Cares Fund + Form 10BE + FEMA USD 1M / year flow — NRI / OCI senior 60+ parent + senior 60+ parent estate India 2026

<svg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 800 600' font-family='sans-serif'><defs><marker id='arrow' markerWidth='10' markerHeight='10' refX='9' refY='3' orient='auto'><path d='M0,0 L0,6 L9,3 z' fill='#9D174D'/></marker></defs><rect x='250' y='20' width='300' height='60' rx='8' fill='#FDF2F8' stroke='#9D174D' stroke-width='2'/><text x='400' y='45' text-anchor='middle' font-size='14' font-weight='bold' fill='#9D174D'>NRI / OCI Senior 60+ Parent</text><text x='400' y='65' text-anchor='middle' font-size='12' fill='#9D174D'>Making Donation to Charitable Institution</text><rect x='250' y='120' width='300' height='50' rx='8' fill='#FCE7F3' stroke='#9D174D' stroke-width='2'/><text x='400' y='140' text-anchor='middle' font-size='13' font-weight='bold' fill='#9D174D'>Choose Donee Institution</text><text x='400' y='158' text-anchor='middle' font-size='11' fill='#9D174D'>Section 80G(2A) PMNRF / 80G(2B) 501(c)(3) / 80G(2)(b) political party</text><rect x='250' y='200' width='300' height='50' rx='8' fill='#FBCFE8' stroke='#9D174D' stroke-width='2'/><text x='400' y='220' text-anchor='middle' font-size='13' font-weight='bold' fill='#9D174D'>Make Donation</text><text x='400' y='238' text-anchor='middle' font-size='11' fill='#9D174D'>Cash ≤ INR 2,000 / Bank Transfer / UPI / DD / Cheque</text><rect x='250' y='280' width='300' height='50' rx='8' fill='#F9A8D4' stroke='#9D174D' stroke-width='2'/><text x='400' y='300' text-anchor='middle' font-size='13' font-weight='bold' fill='#FFFFFF'>Get Form 10BE Certificate</text><text x='400' y='318' text-anchor='middle' font-size='11' fill='#FFFFFF'>Rule 18AB + donee PAN + serial + amount + declaration</text><rect x='250' y='360' width='300' height='50' rx='8' fill='#F472B6' stroke='#9D174D' stroke-width='2'/><text x='400' y='380' text-anchor='middle' font-size='13' font-weight='bold' fill='#FFFFFF'>Claim 80G(2A) 100% / 80G(2B) 50%</text><text x='400' y='398' text-anchor='middle' font-size='11' fill='#FFFFFF'>Section 80G(6) 10% GTI cap for 80G(2B)</text><rect x='250' y='440' width='300' height='50' rx='8' fill='#EC4899' stroke='#9D174D' stroke-width='2'/><text x='400' y='460' text-anchor='middle' font-size='13' font-weight='bold' fill='#FFFFFF'>File Form 10BE + ITR (ITR-2/ITR-3)</text><text x='400' y='478' text-anchor='middle' font-size='13' fill='#FFFFFF'>Rule 12(1) + Rule 18AB mandatory</text><rect x='250' y='520' width='300' height='50' rx='8' fill='#BE185D' stroke='#9D174D' stroke-width='2'/><text x='400' y='540' text-anchor='middle' font-size='13' font-weight='bold' fill='#FFFFFF'>FEMA USD 1M/year LRS + DTAA Article 25</text><text x='400' y='558' text-anchor='middle' font-size='11' fill='#FFFFFF'>Senior 60+ parent estate + Form 67 + IRC Section 170</text><line x1='400' y1='80' x2='400' y2='120' stroke='#9D174D' stroke-width='2' marker-end='url(#arrow)'/><line x1='400' y1='170' x2='400' y2='200' stroke='#9D174D' stroke-width='2' marker-end='url(#arrow)'/><line x1='400' y1='250' x2='400' y2='280' stroke='#9D174D' stroke-width='2' marker-end='url(#arrow)'/><line x1='400' y1='330' x2='400' y2='360' stroke='#9D174D' stroke-width='2' marker-end='url(#arrow)'/><line x1='400' y1='410' x2='400' y2='440' stroke='#9D174D' stroke-width='2' marker-end='url(#arrow)'/><line x1='400' y1='490' x2='400' y2='520' stroke='#9D174D' stroke-width='2' marker-end='url(#arrow)'/></svg>

Section 80G donation + Section 80G(2A) 100% + Section 80G(2B) 50% + Section 80G(5A) PM Cares Fund + Form 10BE + FEMA USD 1M / year — compliance checklist for NRI / OCI senior 60+ parent India 2026

  • Section 80G(1) + Section 80G(2) + Section 80G(2A) 100% deduction + Section 80G(2A)(i) National Defence Fund + (ii) PMNRF + (iii) National Illness Assistance Fund + (iv) Chief Minister's Earthquake Relief Fund + (v) National Cultural Fund
  • Section 80G(2A)(vi) National Trust for Welfare of Persons with Autism + (vii) Swachh Bharat Kosh + (viii) Clean Ganga Fund + (ix) PM Cares Fund COVID-19 + (x) + (xi) + (xii) + (xiii) + (xiv) notified funds per Section 80G(2A)
  • Section 80G(2B) 50% deduction + Section 80G(2B)(a) + (b) + (c) + (d) + (e) + (f) + (g) + (h) qualifying institution per Section 80G(2B) + Section 80G(3) qualifying institution definition per Section 80G(3)
  • Section 80G(2)(b) political party donation + Section 80G(2)(b)(iv) electoral trust + Section 80G(2)(b)(iii) notified electoral trust per Section 80G(2)(b) + 100% deduction without 10% GTI cap per Section 80G(2)(b)
  • Section 80G(5D) cash limit INR 2,000 per Section 80G(5D) + Section 80G(5) anonymous donation 100% taxable per Section 80G(5) + Section 80G donation in kind debated per Section 80G
  • Section 80G(6) 10% of GTI cap per Section 80G(6) + Section 80G(8) PMNRF per Section 80G(8) + Section 80G standalone deduction NOT in Section 80CCE INR 1.5 lakh cap per Section 80CCE
  • Form 10BE mandatory per Section 80G + Rule 18AB + Income Tax Rules 1962 Rule 18AB + Form 10BE certificate from donee institution + donee institution PAN + serial number + amount + declaration
  • Section 80G donation in cash + cheque + DD + bank transfer + UPI per Section 80G + Section 80G applicable to NRI / OCI per Section 80G + senior 60+ parent per Section 80G + HUF per Section 80G
  • Section 80G applicable to AOP / BOI + proprietary concern per Section 80G + Section 80G donation to foreign charitable institution per Section 80G(2)(a)(iv) plain text debated + IRC Section 170 equivalent in US tax
  • Section 80G deduction in ITR-1 NOT NRI per Rule 12(1) + ITR-2 + ITR-3 + ITR-4 SUGAM presumptive + ITR-5 + ITR-6 + ITR-7 + Form 10BE mandatory per Rule 18AB
  • FEMA USD 1M / year LRS per FEMA 1999 + RBI Master Direction 2024 + Form A2 + AD-1 + FEMA compounding penalty up to 3x per FEMA 1999 Section 13 + donation remittance
  • FEMA NRO 7-year retention per RBI Circular 47/2015 + 12/2015 + FEMA 1999 + RBI Master Direction 2024 debated + 10-year US/UK/CA/AU retention debated + donation remittance
  • Form 67 mandatory per CBDT Notification 3/2022 + Circular 11/2022 + 12/2022 stricter rules + Form 10F per Rule 21AB + Section 90(4) 8-year TRC retention + Section 90(5) panchnama
  • DTAA Article 25 mutual agreement procedure + Form 8833 + Section 6114 + 25% treaty penalty + Section 7701(b) treaty tie-breaker + Section 80G donation cross-border + foreign donee institution per Section 80G(2)(a)(iv)
  • Form 8938 FATCA per Section 6038D + Section 1298(f) + FBAR FinCEN 114 per 31 CFR 1010.350 + IRC Section 170 charitable contribution deduction + Form 8283 + 501(c)(3) organization
  • Substantiation letter + Qualified appraisal + Form 990 + Section 6662(j) 40% accuracy penalty + Section 6501(c)(8)(A) 6-year statute of limitations + Section 6501(c)(8)(B) USD 5,000 minimum foreign asset omission
  • Black Money Act 2015 + Section 10/11 BMA 300% penalty + Section 50 BMA no exemption + Section 49 BMA no set-off + Section 271AAB + 271AAC + 270A + 270AA penalty
  • Section 273B immunity + Section 276CC prosecution + Section 6662 20-40% accuracy + Section 6663 75% fraud + Will per Indian Succession Act 1925 Section 63 + 2 witnesses + codicil + executor + probate
  • Indian Succession Act 1925 + Letters of Administration + succession certificate + Hindu Succession Act 1956 Section 6 coparcener + FEMA ED RBI Master Direction 2024 + nominee rights + donation inheritance
  • Section 80C + Section 80CCD(1B) + Section 80D + Section 80DD + Section 80DDB + Section 80E + Section 80G + Section 80GGA + Section 80GGC + Section 80TTA + Section 80TTB + Section 80U + Section 80CCD(2) + Chapter VI-A deductions comprehensive + FEMA PI NRI OCI senior 60+ parent estate India 2026

Section 80G donation + FEMA USD 1M / year + Form 8938 FATCA + FBAR FinCEN 114 + IRC Section 170 + Black Money Act 2015 + DTAA Article 25 + senior 60+ parent estate India 2026

Section 80G donation to charitable institution + Section 80G(2A) 100% deduction + Section 80G(2B) 50% deduction + Section 80G(5A) PM Cares Fund + Section 80G(5D) INR 2,000 cash limit + Form 10BE mandatory per Rule 18AB for NRI / OCI senior 60+ parent has multiple cross-border compliance layers beyond FEMA + RBI Master Direction 2024 + Black Money Act 2015 + DTAA Article 25 + IRC Section 170 charitable contribution deduction + Form 67 mandatory per CBDT Notification 3/2022 + Circular 11/2022 + 12/2022 stricter rules + Section 90(4) 8-year TRC retention. Below is the cross-border compliance flow for Section 80G donation + FEMA PI NRI / OCI senior 60+ parent estate.

Step 1

Flow 1 — FEMA USD 1M / year LRS + Form A2 + AD-1 + FEMA compounding penalty + FEMA NRO 7-year retention debated + 10-year US/UK/CA/AU retention debated for donation remittance

FEMA USD 1M / year LRS per FEMA 1999 + RBI Master Direction 2024 + Form A2 + AD-1 bank + FEMA compliance certificate from CA + Form 15CB (CA certificate) + Form 15CA (declarant statement) + 26Q + 27Q TDS return verification for donation remittance. NRI / OCI senior 60+ parent should disclose FEMA USD 1M / year LRS remittance + donation + Form A2 + AD-1 + FEMA compliance certificate to avoid FEMA compounding penalty up to 3x per FEMA 1999 Section 13. FEMA NRO 7-year retention per RBI Circular 47/2015 + 12/2015 + FEMA 1999 + RBI Master Direction 2024 debated for donation remittance (typically applicable; consult FEMA consultant) + 10-year US/UK/CA/AU retention debated.

Step 2

Flow 2 — IRC Section 170 charitable contribution deduction + Form 8283 + 501(c)(3) organization + Substantiation letter + Qualified appraisal + Form 990 cross-border

IRC Section 170 charitable contribution deduction for US tax per IRC Section 170 plain text + Form 8283 Noncash Charitable Contributions per IRC Section 170 plain text + 501(c)(3) organization per IRC Section 501(c)(3) plain text + Substantiation letter per IRC Section 170(f)(8) + Qualified appraisal per IRC Section 170(f)(11)(E) + Form 8283 Section A (donations < USD 5,000) per Form 8283 instructions + Form 8283 Section B (donations > USD 5,000) per Form 8283 instructions + Form 8283 Section C (donations > USD 500,000) per Form 8283 instructions + Form 990 Return of Organization Exempt From Income Tax per IRC Section 6033 plain text. NRI / OCI senior 60+ parent — IRC Section 170 charitable contribution deduction + Form 8283 + 501(c)(3) organization + Substantiation letter + Qualified appraisal + Form 990 for cross-border donation per Section 80G(2)(a)(iv) plain text debated.

Step 3

Flow 3 — Form 8938 FATCA per Section 6038D + Section 1298(f) + foreign donation outflow specified foreign financial asset debated per Section 1298(f)(2) + FBAR FinCEN 114 per 31 CFR 1010.350 + foreign donation NOT foreign account

Form 8938 FATCA filing per Section 6038D + Section 1298(f) reporting requirement for US person holding specified foreign financial asset > USD 50K end-of-year (single / MFS) or > USD 300K end-of-year (MFJ). NRI / OCI senior 60+ parent — foreign donation outflow specified foreign financial asset debated per Section 1298(f)(2) plain text (consult US tax advisor) + Section 6662(j) 40% accuracy penalty per Section 6662(j)(3) + Section 6501(c)(8) 6-year statute of limitations on omission of foreign asset per Section 6501(c)(8)(A) + Section 6501(c)(8)(B) USD 5,000 minimum foreign asset omission per Section 6501(c)(8)(B). Form 8938 attached to Form 1040 per Section 6038D(a) + Section 1298(g) reporting requirement + Section 1298(h) regulations per IRS Form 8938 instructions. FBAR FinCEN 114 per 31 CFR 1010.350 + foreign donation NOT foreign account per 31 CFR 1010.350 plain text + Section 1298(f)(2) plain text.

Step 4

Flow 4 — Section 6662 20-40% accuracy + Section 6663 75% fraud + Section 6501(c)(8) 6-year statute of limitations + Section 6511 refund claim statute of limitations for Section 80G donation

Section 6662 20-40% accuracy penalty per Section 6662 plain text + Section 6663 75% fraud penalty per Section 6663 plain text + Section 6501(c)(8) 6-year statute of limitations on omission of foreign asset per Section 6501(c)(8)(A) plain text + Section 6501(c)(8)(B) USD 5,000 minimum foreign asset omission per Section 6501(c)(8)(B) plain text + Section 6511(a) 3-year refund claim statute of limitations per Section 6511(a) plain text + Section 6511(b) 2-year per Section 6511(b) plain text + Section 6511(c) extension per Section 6511(c) plain text + Section 6662(j)(3) 40% accuracy penalty per Section 6662(j)(3). NRI / OCI senior 60+ parent Section 80G donation undisclosed + failure to file Form 8938 FATCA + Form 8283 + Section 6048 reporting requirement — Section 6662 20-40% accuracy + Section 6663 75% fraud + Section 6501(c)(8) 6-year statute of limitations + Section 6511(a) 3-year refund claim statute of limitations per Section 6511(a) + Section 6511(b) 2-year per Section 6511(b).

Step 5

Flow 5 — Black Money Act 2015 + Section 10/11 BMA 300% penalty + Section 50 BMA no exemption + Section 49 BMA no set-off for Section 80G donation NRI / OCI senior 60+ parent

Black Money Act 2015 (Undisclosed Foreign Income and Assets and Imposition of Tax Act 2015) — Section 10 BMA penalty 300% of tax payable on undisclosed foreign asset + Section 11 BMA imprisonment 10 years rigorous per Section 11 BMA + Section 50 BMA no exemption + Section 49 BMA no set-off + Section 51 BMA prosecution + Section 52 BMA notice. NRI / OCI senior 60+ parent Section 80G donation cross-border + foreign donee institution per BMA — 300% penalty + 10-year imprisonment + no exemption + no set-off. NRI / OCI senior 60+ parent should disclose voluntarily + pay tax + interest + 300% penalty per BMA to avoid prosecution per Section 51 BMA + Section 271AAB + 271AAC + 270A + 270AA penalty per Income Tax Act 1961 + Form 8938 FATCA + Form 8283 + IRC Section 170 + Section 6662(j) 40% accuracy + Section 6501(c)(8) 6-year statute of limitations.

Step 6

Flow 6 — DTAA Article 25 mutual agreement procedure + saving clause + Form 8833 treaty disclosure + Section 6114 + 25% treaty penalty + Section 7701(b) treaty tie-breaker for Section 80G donation

DTAA Article 25 mutual agreement procedure per India-USA DTAA Article 25 + saving clause + MAV main purpose test + Form 8833 treaty disclosure per Section 6114 plain text + Section 6114 25% treaty penalty + Section 7701(b) treaty tie-breaker + Section 90(4) 8-year TRC retention + CBDT Notification 3/2022 + Circular 11/2022 + 12/2022 stricter rules + Section 90(5) panchnama. Form 67 mandatory per CBDT Notification 3/2022 + Circular 11/2022 + 12/2022 stricter rules for NRI / OCI senior 60+ parent Section 80G donation cross-border + foreign donee institution per Section 80G(2)(a)(iv) plain text debated DTAA relief claim + Section 90(4) 8-year TRC retention + Form 10F per Income Tax Rules 1962 Rule 21AB. NRI / OCI senior 60+ parent should file Form 67 + Form 10F + TRC + DTAA Article 25 MAP for Section 80G donation cross-border penalty relief + Form 10BE mandatory per Rule 18AB.

Step 7

Flow 7 — Estate Tax Treaty + Gift Tax Treaty + Section 877A expatriation tax + covered expatriate + Section 2501 + 2511 + 2518 GSTT for Section 80G donation NRI / OCI senior 60+ parent estate

Estate Tax Treaty (India-USA Estate Tax Treaty 1954) + Gift Tax Treaty (no comprehensive India-USA Gift Tax Treaty — debated) + Form 706 US estate tax for US person estate > USD 13.61M (2024) per Section 2010(c)(1) + Form 709 US gift tax for US person gifting > USD 18,000 (2025) + Section 877A expatriation tax for covered expatriate (renounced US citizenship or long-term resident per Section 7701(b)(6)) + Section 877A(g)(1) mark-to-market exit tax + Section 877A(h) gift / bequest tax + Section 877A(i) inheritance tax + Section 2501 + 2511 + 2518 GSTT + 2702 retained interest + Section 2036 + 2038 + 2056 + 2523 + Section 671-679 grantor trust + IRC Section 170 charitable contribution deduction + Form 8283 + 501(c)(3) organization + Section 80G donation NRI / OCI senior 60+ parent estate.

Section 80G donation + Section 80G(2A) 100% + Section 80G(2B) 50% + Section 80G(5A) PM Cares Fund + Form 10BE held by NRI / OCI senior 60+ parent — estate planning + compliance summary India 2026

Section 80G donation to charitable institution per Section 80G plain text + Section 80G(1) + Section 80G(2) + Section 80G(2A) 100% deduction + Section 80G(2B) 50% deduction + Section 80G(3) qualifying institution + Section 80G(4) + Section 80G(5) + Section 80G(5A) PM Cares Fund + Section 80G(5B) + Section 80G(5D) cash limit INR 2,000 per Section 80G(5D) plain text + Section 80G(6) 10% of GTI cap per Section 80G(6) plain text + Section 80G(8) PMNRF + Form 10BE mandatory per Section 80G + Rule 18AB + Income Tax Rules 1962 Rule 18AB plain text + Section 80G NOT in Section 80CCE INR 1.5 lakh cap per Section 80CCE plain text + Section 80G NOT in Section 80CCD(1B) INR 50,000 cap per Section 80CCD(1B) plain text + Section 80G standalone deduction + Section 80G applicable to NRI / OCI per Section 80G plain text + Section 80G applicable to senior 60+ parent per Section 80G plain text + FEMA USD 1M / year LRS per FEMA 1999 + RBI Master Direction 2024 + FEMA compounding penalty up to 3x per FEMA 1999 Section 13 + Form 67 mandatory per CBDT Notification 3/2022 + Circular 11/2022 + 12/2022 stricter rules + Section 90(4) 8-year TRC retention + DTAA Article 25 mutual agreement procedure + senior 60+ parent estate India 2026.

Senior 60+ parent estate planning for Section 80G donation + Section 80G(2A) 100% + Section 80G(2B) 50% + Section 80G(5A) PM Cares Fund + Form 10BE mandatory per Rule 18AB requires Will per Indian Succession Act 1925 Section 63 + 2 witnesses + codicil + executor + probate + Letters of Administration + succession certificate + Hindu Succession Act 1956 Section 6 coparcener + FEMA ED RBI Master Direction 2024 + nominee rights + donation inheritance + FEMA PI NRI / OCI senior 60+ parent estate + Estate Tax Treaty (India-USA Estate Tax Treaty 1954) + Gift Tax Treaty + Form 706 US estate tax + Form 709 US gift tax + Section 877A expatriation tax + covered expatriate. NRI / OCI senior 60+ parent should engage US tax lawyer + CPA + FEMA consultant + Indian CA + estate lawyer for comprehensive Section 80G donation + Section 80G(2A) 100% + Section 80G(2B) 50% + Form 10BE mandatory per Rule 18AB + FEMA compounding + Estate Tax Treaty + IRC Section 170 + senior 60+ parent estate India 2026 compliance.

Annual compliance for Section 80G donation + Section 80G(2A) 100% + Section 80G(2B) 50% + Section 80G(5A) PM Cares Fund + Form 10BE mandatory per Rule 18AB includes ITR-2 + ITR-3 + ITR-4 SUGAM + Form 10BE filed annually per Rule 18AB plain text + Section 80G certificate from donee institution per Section 80G plain text + donee institution PAN + serial number + amount + declaration per Rule 18AB plain text + FEMA USD 1M / year LRS per FEMA 1999 + RBI Master Direction 2024 + Form A2 + AD-1 + FEMA compounding penalty up to 3x per FEMA 1999 Section 13 + Form 67 mandatory per CBDT Notification 3/2022 + Circular 11/2022 + 12/2022 stricter rules + Form 10F per Income Tax Rules 1962 Rule 21AB + Section 90(4) 8-year TRC retention + DTAA Article 25 mutual agreement procedure + Schedule FA foreign asset disclosure per Section 139(6) debated for Section 80G donation cross-border + Form 8938 FATCA per Section 6038D + Section 1298(f) + FBAR FinCEN 114 per 31 CFR 1010.350 + IRC Section 170 charitable contribution deduction + Form 8283 + 501(c)(3) organization + Substantiation letter + Qualified appraisal + Form 990 + Section 6662 20-40% accuracy + Section 6663 75% fraud + Section 6501(c)(8) 6-year statute of limitations + Section 234A + 234B + 234C interest for delayed filing + delayed payment of advance tax + deferment of advance tax instalments + Section 271F late filing penalty INR 5,000 per Section 271F(1) + Black Money Act 2015 + Section 10/11 BMA 300% penalty + Section 271AAB + 271AAC + 270A + 270AA penalty + Section 273B immunity + Section 276CC prosecution.

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Section 80G donation + Section 80G(2A) 100% + Section 80G(2B) 50% + Section 80G(5A) PM Cares Fund + Form 10BE + FEMA USD 1M / year + senior 60+ parent estate India 2026 — compliance infographic

Section 80G donation + Section 80G(2A) 100% + Section 80G(2B) 50% + Section 80G(5A) PM Cares Fund + Form 10BE + FEMA USD 1M / year + senior 60+ parent estate India 2026 — compliance infographic.

Section 80G donation + Section 80G(2A) 100% + Section 80G(2B) 50% + Section 80G(5A) PM Cares Fund + Form 10BE — flow step 1 NRI / OCI senior 60+ parent + FEMA USD 1M / year + senior 60+ parent estate India 2026

Section 80G donation + Section 80G(2A) 100% + Section 80G(2B) 50% + Section 80G(5A) PM Cares Fund + Form 10BE — flow step 1 NRI / OCI senior 60+ parent + FEMA USD 1M / year + senior 60+ parent estate India 2026.

Section 80G donation + Section 80G(2A) 100% + Section 80G(2B) 50% + Section 80G(5A) PM Cares Fund + Form 10BE — flow step 2 FEMA USD 1M / year + Form 8938 + FBAR + IRC Section 170 + senior 60+ parent estate India 2026

Section 80G donation + Section 80G(2A) 100% + Section 80G(2B) 50% + Section 80G(5A) PM Cares Fund + Form 10BE — flow step 2 FEMA USD 1M / year + Form 8938 + FBAR + IRC Section 170 + senior 60+ parent estate India 2026.

Section 80G donation + Section 80G(2A) 100% + Section 80G(2B) 50% + Section 80G(5A) PM Cares Fund + Form 10BE + FEMA USD 1M / year + senior 60+ parent estate India 2026

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NRI parent senior 60+ Section 80G donation to charitable institution + Section 80G(1) + 80G(2) + 80G(2A) 100% deduction + 80G(2B) 50% deduction + 80G(3) qualifying institution + 80G(5A) PM Cares Fund + 80G(5B) + 80G(6) 10% GTI cap + 80G(8) PMNRF + Form 10BE mandatory per Section 80G + Rule 18AB plain text + Section 80G(5D) cash limit INR 2,000 + Section 80G standalone deduction NOT in Section 80CCE INR 1.5 lakh cap per Section 80CCE plain text + Section 80G NOT in Section 80CCD(1B) INR 50,000 cap per Section 80CCD(1B) plain text + FEMA USD 1M / year LRS per FEMA 1999 + RBI Master Direction 2024 + FEMA compounding penalty up to 3x per FEMA 1999 Section 13 + Form 67 mandatory per CBDT Notification 3/2022 + Circular 11/2022 + 12/2022 stricter rules + Form 10F per Income Tax Rules 1962 Rule 21AB + Section 90(4) 8-year TRC retention + DTAA Article 25 + Form 8938 FATCA per Section 6038D + Section 1298(f) specified foreign financial asset + FBAR FinCEN 114 per 31 CFR 1010.350 + Black Money Act 2015 + senior 60+ parent estate India 2026. Animated decision map.
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Common Questions

What is Section 80G donation to charitable institution NRI / OCI senior 60+ parent?

Section 80G donation to charitable institution per Section 80G plain text + Section 80G(1) + Section 80G(2) + Section 80G(2A) 100% deduction + Section 80G(2B) 50% deduction + Section 80G(3) qualifying institution definition + Section 80G(4) + Section 80G(5) anonymous donation taxable + Section 80G(5A) PM Cares Fund 100% + Section 80G(5B) + Section 80G(6) 10% of GTI cap per Section 80G(6) plain text + Section 80G(8) PMNRF for NRI / OCI senior 60+ parent. Section 80G(2A)(i) National Defence Fund + (ii) PMNRF Prime Minister's National Relief Fund + (iii) National Illness Assistance Fund + (iv) Chief Minister's Earthquake Relief Fund + (v) National Cultural Fund + (vi) National Trust for Welfare of Persons with Autism + (vii) Swachh Bharat Kosh + (viii) Clean Ganga Fund + (ix) PM Cares Fund COVID-19 per Section 80G(2A) plain text + 100% deduction without qualifying limit per Section 80G(2A) plain text. Section 80G(2B) 50% deduction with 10% of GTI cap per Section 80G(2B) plain text + Section 80G(2B)(a) + (b) + (c) + (d) + (e) + (f) + (g) + (h) qualifying institution per Section 80G(2B) plain text. Section 80G donation in cash + cheque + DD + bank transfer + UPI per Section 80G plain text + Section 80G(5D) cash limit INR 2,000 per Section 80G(5D) plain text + Section 80G(5) anonymous donation 100% taxable per Section 80G(5) plain text + Section 80G donation in kind (medical equipment + books + equipment) per Section 80G plain text debated; consult CA. Section 80G applicable to NRI / OCI per Section 80G plain text + senior 60+ parent per Section 80G plain text + HUF per Section 80G plain text + AOP / BOI + proprietary concern per Section 80G plain text + Section 80G donation to foreign charitable institution per Section 80G(2)(a)(iv) plain text debated. Form 10BE mandatory per Section 80G + Rule 18AB + Income Tax Rules 1962 Rule 18AB plain text.

What is Section 80G(2A) 100% deduction PMNRF + PM Cares Fund + Section 80G(2B) 50% deduction qualifying institution for NRI / OCI senior 60+ parent donation?

Section 80G(2A) 100% deduction per Section 80G(2A) plain text for NRI / OCI senior 60+ parent donation to PMNRF + PM Cares Fund + National Defence Fund + Swachh Bharat Kosh + Clean Ganga Fund + National Cultural Fund per Section 80G(2A)(i) to (xiv) plain text without qualifying limit per Section 80G(2A) plain text + Section 80G(2B) 50% deduction per Section 80G(2B) plain text for donation to qualifying institution per Section 80G(3) plain text with 10% of GTI cap per Section 80G(6) plain text + Section 80G(2)(b) political party donation per Section 80G(2)(b) plain text + Section 80G(2)(b)(iv) electoral trust per Section 80G(2)(b)(iv) plain text + Section 80G(2)(b)(iii) notified electoral trust per Section 80G(2)(b)(iii) plain text. Section 80G(5D) cash limit INR 2,000 per Section 80G(5D) plain text (cash donation above INR 2,000 NOT eligible for Section 80G deduction per Section 80G(5D) plain text) + Section 80G(5) anonymous donation 100% taxable per Section 80G(5) plain text. Section 80G(6) 10% of GTI cap per Section 80G(6) plain text + Section 80G(8) PMNRF per Section 80G(8) plain text + Section 80G standalone deduction per Section 80G plain text + Section 80G NOT in Section 80CCE INR 1.5 lakh cap per Section 80CCE plain text + Section 80G NOT in Section 80CCD(1B) INR 50,000 cap per Section 80CCD(1B) plain text + Section 80G separate standalone deduction.

What is Form 10BE mandatory per Rule 18AB + Section 80G(5D) cash limit INR 2,000 + Section 80G(6) 10% of GTI cap for NRI / OCI senior 60+ parent donation?

Form 10BE mandatory per Section 80G + Rule 18AB + Income Tax Rules 1962 Rule 18AB plain text for NRI / OCI senior 60+ parent claiming Section 80G donation deduction + Form 10BE certificate from donee institution per Section 80G plain text + Form 10BE pre-printed serial number per Rule 18AB plain text + Form 10BE PAN per Rule 18AB plain text + Form 10BE donee institution details per Rule 18AB plain text + Form 10BE amount per Rule 18AB plain text + Form 10BE declaration per Rule 18AB plain text + Section 80G donee institution unique registration number per Section 80G plain text. Section 80G(5D) cash limit INR 2,000 per Section 80G(5D) plain text (cash donation above INR 2,000 NOT eligible for Section 80G deduction per Section 80G(5D) plain text) + Section 80G(5) anonymous donation 100% taxable per Section 80G(5) plain text + Section 80G(6) 10% of GTI cap per Section 80G(6) plain text for Section 80G(2B) 50% deduction donation. NRI / OCI senior 60+ parent — Form 10BE filed with ITR per Rule 18AB plain text + Form 10BE mandatory even if deduction claimed in ITR per Rule 18AB plain text + Form 10BE filed annually with ITR per Rule 18AB plain text + ITR-2 + ITR-3 + ITR-4 SUGAM presumptive + ITR-5 + ITR-6 + ITR-7 per Rule 12(1) plain text + Section 80G NOT in ITR-1 per Rule 12(1) plain text.

What is FEMA USD 1M / year LRS + Form 67 + DTAA Article 25 + senior 60+ parent estate for Section 80G donation NRI / OCI senior 60+ parent?

FEMA USD 1M / year LRS per FEMA 1999 + RBI Master Direction 2024 + Form A2 + AD-1 bank + FEMA compliance certificate from CA + Form 15CB (CA certificate) + Form 15CA (declarant statement) + 26Q + 27Q TDS return verification for donation remittance by NRI / OCI senior 60+ parent. NRI / OCI senior 60+ parent should disclose FEMA USD 1M / year LRS remittance + donation + Form A2 + AD-1 + FEMA compliance certificate to avoid FEMA compounding penalty up to 3x per FEMA 1999 Section 13. FEMA NRO 7-year retention per RBI Circular 47/2015 + 12/2015 + FEMA 1999 + RBI Master Direction 2024 debated for donation remittance (typically applicable; consult FEMA consultant) + 10-year US/UK/CA/AU retention debated. Form 67 mandatory per CBDT Notification 3/2022 + Circular 11/2022 + 12/2022 stricter rules + Form 10F per Income Tax Rules 1962 Rule 21AB + Section 90(4) 8-year TRC retention. DTAA Article 25 mutual agreement procedure + saving clause + Form 8833 treaty disclosure + Section 6114 + 25% treaty penalty + Section 7701(b) treaty tie-breaker + Section 90(5) panchnama. Estate Tax Treaty (India-USA Estate Tax Treaty 1954) + Section 2014 DTAA credit per Section 2014 + Form 706 US estate tax for US person estate > USD 13.61M (2024) per Section 2010(c)(1) + Form 709 US gift tax for US person gifting > USD 18,000 (2025). Section 877A expatriation tax for covered expatriate + Section 2501 + 2511 + 2518 GSTT + 2702 retained interest + Section 2036 + 2038 + 2056 + 2523 + Section 671-679 grantor trust + IRC Section 170 charitable contribution deduction + Form 8283 + 501(c)(3) organization + Form 8938 FATCA per Section 6038D + Section 1298(f) + FBAR FinCEN 114 per 31 CFR 1010.350 + Black Money Act 2015 + Section 10/11 BMA 300% penalty + Section 50 BMA no exemption + Section 49 BMA no set-off + Section 271AAB + 271AAC + 270A + 270AA penalty + Section 273B immunity + Section 276CC prosecution + senior 60+ parent estate India 2026.

What is IRC Section 170 charitable contribution deduction + Form 8283 + 501(c)(3) organization + Substantiation letter + Qualified appraisal + Form 990 for NRI / OCI senior 60+ parent Section 80G donation cross-border?

IRC Section 170 charitable contribution deduction for US tax per IRC Section 170 plain text + Form 8283 Noncash Charitable Contributions per IRC Section 170 plain text + 501(c)(3) organization per IRC Section 501(c)(3) plain text + Substantiation letter per IRC Section 170(f)(8) + Qualified appraisal per IRC Section 170(f)(11)(E) + Form 8283 Section A (donations < USD 5,000) per Form 8283 instructions + Form 8283 Section B (donations > USD 5,000) per Form 8283 instructions + Form 8283 Section C (donations > USD 500,000) per Form 8283 instructions + Form 990 Return of Organization Exempt From Income Tax per IRC Section 6033 plain text + Form 990-PF Private Foundation Return per IRC Section 6033 plain text + Form 990-EZ Short Form Return per IRC Section 6033 plain text for NRI / OCI senior 60+ parent Section 80G donation cross-border + foreign donee institution per Section 80G(2)(a)(iv) plain text debated. NRI / OCI senior 60+ parent — IRC Section 170 charitable contribution deduction + Form 8283 + 501(c)(3) organization + Substantiation letter + Qualified appraisal + Form 990 for cross-border donation per Section 80G(2)(a)(iv) plain text debated + Form 8938 FATCA per Section 6038D + Section 1298(f) specified foreign financial asset + foreign donation outflow specified foreign financial asset debated per Section 1298(f)(2) plain text (consult US tax advisor) + FBAR FinCEN 114 per 31 CFR 1010.350 + foreign donation NOT foreign account per 31 CFR 1010.350 plain text.

What is Section 80C + 80CCD(1B) + 80D + 80DD + 80DDB + 80E + 80G + 80GGA + 80GGC + 80TTA + 80TTB + 80U + 80CCD(2) + Chapter VI-A deductions comprehensive for NRI / OCI senior 60+ parent Section 80G donation?

Section 80C + Section 80CCD(1B) INR 50,000 + Section 80D + Section 80DD + Section 80DDB + Section 80E + Section 80G + Section 80GGA + Section 80GGC + Section 80TTA + Section 80TTB + Section 80U + Section 80CCD(2) + Chapter VI-A deductions comprehensive per Section 80A to Section 80U plain text + NRI / OCI senior 60+ parent comprehensive deductions + Section 80CCE INR 1.5 lakh aggregate cap for Section 80C + 80CCC + 80CCD(1) per Section 80CCE plain text + Section 80CCD(1B) INR 50,000 over and above cap per Section 80CCD(1B) plain text + Section 80E standalone unlimited interest deduction per Section 80E(4) plain text + Section 80G standalone per Section 80G plain text + Section 80GGA scientific research per Section 80GGA plain text + Section 80GGC political party per Section 80GGC plain text + Section 80D + 80DD + 80DDB + 80TTA + 80TTB + 80U + 80CCD(2) standalone deductions per Chapter VI-A plain text + FEMA USD 1M / year LRS per FEMA 1999 + RBI Master Direction 2024 + Form A2 + AD-1 + FEMA compounding penalty up to 3x per FEMA 1999 Section 13 + Form 67 mandatory per CBDT Notification 3/2022 + Circular 11/2022 + 12/2022 stricter rules + Form 10F per Income Tax Rules 1962 Rule 21AB + Section 90(4) 8-year TRC retention + DTAA Article 25 + IRC Section 170 + Form 8283 + 501(c)(3) organization + Form 8938 FATCA per Section 6038D + Section 1298(f) + FBAR FinCEN 114 per 31 CFR 1010.350 + Black Money Act 2015 + Section 10/11 BMA 300% penalty + Section 50 BMA no exemption + Section 49 BMA no set-off + Section 271AAB + 271AAC + 270A + 270AA penalty + Section 273B immunity + Section 276CC prosecution + Will per Indian Succession Act 1925 Section 63 + 2 witnesses + codicil + executor + probate + Letters of Administration + succession certificate + Hindu Succession Act 1956 Section 6 coparcener + FEMA ED RBI Master Direction 2024 + nominee rights + donation inheritance + FEMA PI NRI OCI senior 60+ parent estate India 2026.

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