Income Tax | Donations | Chhattisgarh

Chhattisgarh Chief Minister Relief Fund: PAN, Donation Details & Income-Tax Deduction

Updated guidance on Mukhya Mantri Sahayata Kosh Chhattisgarh, current deduction law under Section 133 of the Income-tax Act, 2025, payment precautions and legacy Section 80G treatment.

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Current law from 1 April 2026: The donation-deduction provision corresponding to legacy Section 80G is now Section 133 of the Income-tax Act, 2025. A qualifying Chief Minister's Relief Fund is expressly covered by Section 133(1)(a)(xv).
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Fund details Tax deduction Cash donation rule New tax regime Donation account Claim in ITR Official references Related relief funds

Chhattisgarh Chief Minister Relief Fund Details

The fund is commonly described as Mukhya Mantri Sahayata Kosh Chhattisgarh. Government material relating to the Chhattisgarh Chief Minister Relief Fund confirms that the fund accepts voluntary public contributions and has been used to provide relief and assistance.

Name of DoneeMukhya Mantri Sahayata Kosh Chhattisgarh
PAN appearing in existing recordsAAALM1644A
OfficeChief Minister Secretariat, Mahanadi Bhawan
LocationNava Raipur Atal Nagar, Chhattisgarh
BankState Bank of India
Official CMRF portalcmrf.cg.gov.in
PAN verification: PAN AAALM1644A is retained from the existing page, but a current Chhattisgarh Government webpage publicly confirming that PAN was not located during this update. Before claiming the deduction, verify the PAN shown on the current official donation receipt or certificate.

Income-Tax Deduction for Donation

Under Section 133(1)(a)(xv) of the Income-tax Act, 2025, the whole eligible donation is deductible where the Chief Minister's Relief Fund satisfies all statutory conditions: it is the only fund of its kind established in the State, is under the overall control of the Chief Secretary or State Finance Department, and is administered in the manner specified by the State Government.

For earlier years governed by the Income-tax Act, 1961, the corresponding donation provision is Section 80G.

Use the correct expression: the tax benefit is a deduction from total income, not a blanket exemption from income tax.

Cash Donation Above ₹2,000

Section 133(5) provides that a deduction for a donation exceeding ₹2,000 is allowed only where the donation is paid by a mode other than cash. Donors making larger contributions should therefore use a banking, electronic or other non-cash mode and preserve proof of payment.

Deduction and the Default New Tax Regime

Section 202 of the Income-tax Act, 2025 generally requires individuals, HUFs and other covered persons using the default new tax regime to compute total income without Chapter VIII deductions, except for the deductions specifically preserved by that section. Section 133 is not among those specified exceptions.

Practical point: even where the fund itself qualifies under Section 133, a taxpayer using the default new tax regime generally cannot claim this Chapter VIII donation deduction. The applicable tax regime should therefore be checked before entering the donation in the return.

Chhattisgarh CMRF Donation Account Information

Government-linked material has published the following banking information for the Chhattisgarh Chief Minister Relief Fund:

BankState Bank of India
Account Number30198873179
IFSCSBIN0004286
BranchMantralaya Branch, Raipur
UPI shown in government materialcgcmreliefund@sbi
Before transferring money: banking instructions can change. Verify the account number, IFSC and beneficiary on the current Chhattisgarh Government CMRF portal or through the Chief Minister Secretariat before making a transfer. Do not rely solely on a copied bank account number.
Official Chhattisgarh CMRF Portal Chhattisgarh ServicePlus

How to Claim the Donation in the Income-Tax Return

  1. Make the donation through an official or independently verified payment channel.
  2. Keep the official receipt or donation certificate.
  3. Verify the donee name and PAN printed on that receipt before filing the return.
  4. Check whether your chosen tax regime permits the deduction.
  5. Enter the qualifying donation in the applicable donation-deduction schedule for the relevant tax year or assessment year.
  6. For a donation exceeding ₹2,000, ensure it was not made in cash.

Contact and Address

The existing page identifies the office as the Chief Minister Secretariat, Mahanadi Bhawan, Nava Raipur, Chhattisgarh and lists telephone number 0771-2331001. Because government office contact information can change, donors should confirm current contact particulars through the official State Government or CMRF portal before relying on them.

Official References

Government of Chhattisgarh - Chief Minister Relief Fund

Government ServicePlus - Chhattisgarh Services

Income Tax Department - Income-tax Act, 2025 as amended by Finance Act, 2026

Income Tax Department - Section 202: New Tax Regime

Frequently Asked Questions

What is the PAN of Chhattisgarh Chief Minister Relief Fund?

The existing records used for this page show AAALM1644A. As a current official public page confirming that PAN was not identified during this update, use the PAN appearing on the latest official donation receipt or certificate when claiming the deduction.

Is the Chhattisgarh CM Relief Fund donation eligible for 100% deduction?

A qualifying Chief Minister's Relief Fund covered by Section 133(1)(a)(xv) falls in the category for which the whole eligible donation is deductible, subject to the statutory conditions and the taxpayer's applicable tax regime.

Can a donation above ₹2,000 be made in cash for tax deduction?

No. A donation exceeding ₹2,000 qualifies for Section 133 deduction only if paid by a mode other than cash.

What bank account has been published for Chhattisgarh CMRF?

Government-linked material has shown SBI account number 30198873179 with IFSC SBIN0004286. Verify these details on the official portal before payment because banking instructions may change.

Can the deduction be claimed under the default new tax regime?

Section 202 generally excludes Chapter VIII deductions under the default new tax regime except those specifically permitted, and Section 133 is not among the specified exceptions.