Income-tax Deduction from 1 April 2026
For tax years beginning on or after 1 April 2026, the Income-tax Act, 2025 applies. Donation deductions are governed by Section 133. A qualifying Chief Minister's Relief Fund or Lieutenant Governor's Relief Fund falls within the category for deduction of the whole eligible donation, provided the statutory conditions are satisfied.
Conditions for a Qualifying Chief Minister Relief Fund
Section 133(1)(a)(xv) requires all of the following:
- 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 the respective State or Union territory; and
- it must be administered in the manner specified by the State Government or Lieutenant Governor.
Accordingly, the deduction depends on the statutory status of the fund and not merely on the words "Chief Minister Relief Fund" appearing in its name.
Cash Donation Rule
Section 133(5) provides that a donation exceeding ₹2,000 qualifies for deduction only when it is made by a mode other than cash. Donors who intend to claim a deduction should use an authorised banking or electronic payment mode and retain the official receipt and payment evidence.
Default New Tax Regime
Section 133 forms part of Chapter VIII of the Income-tax Act, 2025. Under Section 202, the default new tax regime for individuals, HUFs and certain other persons generally computes total income without Chapter VIII deductions other than the deductions specifically preserved by that section.
Haryana CMRF PAN, Address and Receipt Details
| Fund | Haryana Chief Minister Relief Fund |
|---|---|
| Address in existing record | CM Office, 4th Floor, Haryana Civil Secretariat, Sector 1, Chandigarh - 160001 |
| PAN in existing record | AAALH0021Q |
| Current verification status | A current official Haryana Government source independently confirming the above PAN was not located during this update. |
| Recommended return-filing practice | Use the donee name, PAN, address and eligible amount appearing on the current official donation receipt. |
Historical Haryana Corona Relief Fund Account
The old page contained an SBI account for the Haryana Corona Relief Fund. Haryana Government material from 2020 confirms that the State had established a separate Corona Relief Fund and accepted contributions through banking channels. The historical account details are:
| Fund | Haryana Corona Relief Fund |
|---|---|
| Bank | State Bank of India |
| Account number | 39234755902 |
| IFSC recorded in later 2020 Haryana-linked material | SBIN0001509 |
| Branch | Sector 10, Panchkula, Haryana |
How to Claim an Eligible Donation
- Confirm that payment is being made to the officially identified qualifying Haryana relief fund.
- Use a mode other than cash where the donation exceeds ₹2,000.
- Retain the official receipt and bank or electronic-payment confirmation.
- Use the exact donee PAN and address shown on the current official receipt.
- Enter the eligible amount in the appropriate donation-deduction schedule for the relevant tax year.
- Check whether the deduction is available under the tax regime applicable to the return.
Legacy Section 80G Position
For periods governed by the Income-tax Act, 1961, qualifying Chief Minister Relief Fund donations were dealt with under Section 80G. The provision expressly covered a Chief Minister's Relief Fund or Lieutenant Governor's Relief Fund satisfying the statutory conditions. From 1 April 2026, the corresponding framework is contained in Section 133 of the Income-tax Act, 2025.
Official References
Haryana Government - Chief Minister Relief Fund Instructions
Haryana Government - Official State Portal
Income Tax Department - Income-tax Act, 2025 and Rules, 2026
Income Tax Department - Income-tax Act, 2025 as amended by Finance Act, 2026
Frequently Asked Questions
Is a qualifying Haryana Chief Minister Relief Fund donation eligible for 100% deduction?
A qualifying Chief Minister's Relief Fund is included in the whole-donation category under Section 133, subject to the statutory fund conditions and the taxpayer's eligibility under the applicable tax regime.
What PAN is associated with Haryana Chief Minister Relief Fund?
The existing page records PAN AAALH0021Q. Because a current official Haryana source confirming this PAN was not located during this update, use the PAN shown on the current official receipt for return filing.
Can I claim a cash donation above ₹2,000?
No. Section 133(5) requires a donation exceeding ₹2,000 to be made by a mode other than cash for deduction eligibility.
Is SBI account 39234755902 the current Haryana CMRF account?
It was officially associated with the Haryana Corona Relief Fund during the COVID-19 period. It should not be used as a current payment instruction without fresh verification from the Haryana Government.
Can the deduction be claimed 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.
Related Relief Fund and Tax Pages
- Prime Minister National Relief Fund PAN
- PM Cares Fund Income Tax PAN
- Donation to Prime Minister's National Relief Fund (PMNRF) - Guide to donate Online and off line
- Donation to PM Cares Fund - Guide to donate Online and off line to Prime Minister's Citizen Assistance in Emergency Situations Fund
- Andhra Pradesh Chief Minister Relief Fund
- Arunachal Pradesh CM Relief Fund
- Assam Chief Minister Relief Fund
- Bihar Chief Minister Relief Fund
- Chhattisgarh Chief Minister Relief Fund
- Delhi LG/CM Relief Fund
- Goa Chief Minister's Relief Fund
- Gujarat Chief Minister Relief Fund
- Haryana Chief Minister Relief Fund
- Himachal Pradesh CM Relief Fund
- Jharkhand CM Relief Fund
- Jammu & Kashmir Relief Fund
- Karnataka Chief Minister's Relief Fund
- Kerala Chief Minister Distress Relief Fund
- Madhya Pradesh Chief Minister Relief Fund
- Maharashtra Chief Minister Relief Fund
- Manipur CM Relief Fund
- Meghalaya CM Relief Fund
- Mizoram CM Relief Fund
- Nagaland Chief Minister's Relief Fund
- Odisha Chief Minister's Relief Fund
- Punjab Chief Minister Relief Fund
- Rajasthan Chief Minister's Relief Fund
- Tamil Nadu Chief Minister Public Relief Fund
- Telangana CM Relief Fund
- Tripura Chief Minister's Relief Fund
- Uttar Pradesh CM Distress Relief Fund
- Uttarakhand Chief Minister's Relief Fund
- West Bengal State Emergency Relief Fund
