Are donations to a Chief Minister Relief Fund deductible from 1 April 2026?

Section 133(1)(a)(xv) of the Income-tax Act, 2025 permits a deduction for donations to a Chief Minister's Relief Fund or Lieutenant Governor's Relief Fund when the statutory conditions for the fund are satisfied.

Can a cash donation above Rs 2,000 qualify for deduction?

No. Section 133(5) provides that a donation over Rs 2,000 qualifies for deduction only when paid by a mode other than cash.

Does Section 133 deduction automatically apply under the default new tax regime?

No. Section 202 generally computes income under the default new tax regime without Chapter VIII deductions other than specified exceptions, so eligibility must also be checked against the tax regime chosen by the taxpayer.

Is the old Goa COVID Relief Fund bank account confirmed as the current Goa CMRF account?

No current Government of Goa source located for this update confirmed that the historical COVID-era account remains the current donation account. It is therefore shown only as historical information and should be verified before any transfer.

Goa Chief Minister Relief Fund: Tax Deduction, Donation & Account Details 2026

Verification notice: the older page described a COVID-era Goa relief account. Current Government of Goa pages located for this update did not confirm that account or any PAN as the present Goa Chief Minister's Relief Fund donation details. Therefore, no unverified PAN or current bank account is stated below. Verify payment details through an official Goa Government channel before transferring money.

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Current tax deduction law Section 133 conditions Cash donation rule Default tax regime Goa Government information Historical COVID account

Income-tax Deduction for Chief Minister Relief Fund Donations

For tax years beginning on or after 1 April 2026, the Income-tax Act, 2025 applies. Section 133 governs deductions for donations to specified funds and institutions. A qualifying Chief Minister's Relief Fund or Lieutenant Governor's Relief Fund falls within the category for which the whole of the eligible donation may be deductible, provided the statutory conditions in Section 133(1)(a)(xv) are satisfied.

Section 133Current donation-deduction provision from 1 April 2026.

100% categoryWhole eligible donation for a qualifying CM/LG Relief Fund.

₹2,000 cash limitDonation above this amount must be non-cash to qualify.

When Does a Chief Minister Relief Fund Qualify?

Section 133(1)(a)(xv) requires all of the following conditions:

the fund must be the only fund of its kind established in the State or Union territory;
it must be under the overall control of the Chief Secretary or the Department of Finance of that State or Union territory; and
it must be administered in the manner specified by the State Government or Lieutenant Governor.

Accordingly, the name "Chief Minister Relief Fund" alone should not be treated as sufficient proof of deduction eligibility. The statutory conditions and the identity of the actual donee fund matter.

Cash Donations Above ₹2,000 Do Not Qualify

Section 133(5) provides that where a donation exceeds ₹2,000, deduction is allowed only when the donation is made by a mode other than cash. Donors intending to claim deduction should therefore use an approved banking or electronic mode and retain the official receipt and payment evidence.

Effect of the Default New Tax Regime

Section 133 is part of Chapter VIII of the Income-tax Act, 2025. For individuals, HUFs and certain other persons covered by Section 202, the default new tax regime generally computes income without Chapter VIII deductions except the deductions specifically preserved by that section. Section 133 is not among the general exceptions identified there.

Practical point: a donation may fall within Section 133 but still not produce a deduction for an individual using the default Section 202 regime. Check the tax regime applicable to the return before claiming the donation.

Current Government of Goa Information

The Government of Goa currently lists the Office of the Secretary to the Chief Minister at the Government of Goa Secretariat, Porvorim, Goa. The official contact page lists telephone numbers 0832-2419507 and 0832-2419508. For general Government of Goa correspondence, the state portal lists the Secretariat at Porvorim, Alto Porvorim, Penha de Franca, Goa - 403521.

The Government's Chief Minister Welfare Portal is also operational as an official portal for welfare schemes and assistance. These official sources should be preferred when verifying current relief-fund or assistance information.

Historical Goa COVID Relief Fund Account Information

The earlier version of this page contained the following banking details for the COVID-era relief account:

Historical field	Details retained from earlier page
Account name	CMRF-GOA-COVID-19
Bank	State Bank of India
Account number	39235546238
IFSC	SBIN0010719
Branch	New Assembly Complex, Panaji, Goa

Do not treat these historical details as a current payment instruction. A Government of Goa appeal issued in April 2020 asked the public to make online contributions to the CM Relief Fund through the Goa Online portal, confirming the COVID-era fundraising mechanism. However, a current official source confirming that the above bank account remains active for present-day donations was not located during this update.

PAN, Address and Donation Receipt

The old page did not state a PAN for the donee. No current official Government of Goa source located during this update provided a PAN that could be safely published here as the current Goa Chief Minister Relief Fund PAN. Donors should use the PAN, donee name, address and eligible amount printed on the official donation receipt for return-filing purposes rather than relying on an unverified third-party value.

The earlier page also showed PIN code 401001 for Panaji. That figure has not been carried forward as current contact information. The current Government of Goa Secretariat contact address is in Porvorim, Goa - 403521.

How to Claim an Eligible Donation

Make the donation to the correct, officially identified qualifying fund.
Use a non-cash payment mode where the donation exceeds ₹2,000.
Keep the official receipt showing the donee name, amount, date and other available particulars.
Enter the donation under the appropriate deduction schedule of the income-tax return for the relevant tax year.
Confirm that the deduction is permitted under the tax regime selected or applicable to you.

Official References

Income Tax Department - Income-tax Act, 2025

Income Tax Department - Income-tax Act, 2025 and Rules, 2026 resources

Government of Goa - Office of Secretary to Chief Minister

Government of Goa - Official Contact

Government of Goa - Chief Minister Welfare Portal

Government of Goa - 2020 Chief Minister's Appeal for CM Relief Fund contributions

Frequently Asked Questions

Is a qualifying Chief Minister Relief Fund donation eligible for 100% deduction?

Section 133 places a qualifying Chief Minister's Relief Fund or Lieutenant Governor's Relief Fund in the category where the whole eligible donation is deductible, provided all statutory conditions are met.

Can I donate ₹10,000 in cash and claim the deduction?

No. For a donation exceeding ₹2,000, Section 133 requires payment by a mode other than cash for deduction eligibility.

Can I claim the deduction under the default new tax regime?

Generally not under Section 202, because most Chapter VIII deductions are excluded unless specifically preserved. Taxpayers should check the regime applicable to their return.

What is the current PAN of Goa Chief Minister Relief Fund?

No PAN is published here because a current official Government of Goa source confirming the PAN was not located during this update. Use the PAN on the official donation receipt or verify directly through an official Government channel.

Goa Chief Minister Relief Fund: Donation, Tax Deduction and Account Details 2026

Income-tax Deduction for Chief Minister Relief Fund Donations

When Does a Chief Minister Relief Fund Qualify?

Cash Donations Above ₹2,000 Do Not Qualify

Effect of the Default New Tax Regime

Current Government of Goa Information

Historical Goa COVID Relief Fund Account Information

PAN, Address and Donation Receipt

How to Claim an Eligible Donation

Official References

Frequently Asked Questions

Is a qualifying Chief Minister Relief Fund donation eligible for 100% deduction?

Can I donate ₹10,000 in cash and claim the deduction?

Can I claim the deduction under the default new tax regime?

What is the current PAN of Goa Chief Minister Relief Fund?

Related Relief Fund and Tax Pages