AapTaxLaw

Relief Fund Donation & Income-Tax Guide

Jammu and Kashmir Relief Fund: Donation, Tax Deduction and Bank Account Details

The Jammu and Kashmir Relief Fund is a relief fund associated with the Government of the Union Territory of Jammu and Kashmir. This page explains the publicly stated bank details, the current income-tax treatment of qualifying relief-fund donations, and the information donors should retain for claiming a deduction in their income-tax return.

Tax-law update from 1 April 2026: section 80G of the Income-tax Act, 1961 has been replaced for the new tax-year framework by section 133 of the Income-tax Act, 2025. Section 133 allows deduction of the whole qualifying donation to a Chief Minister's Relief Fund or Lieutenant Governor's Relief Fund when the statutory conditions are satisfied.

Income-tax deduction for donations to relief funds

For Tax Year 2026-27 onwards, section 133(1)(a)(xv) of the Income-tax Act, 2025 provides for deduction of the whole qualifying sum donated to a Chief Minister's Relief Fund or Lieutenant Governor's Relief Fund where all statutory conditions are met. The fund must be the only fund of its kind established in the State or Union territory, be under the overall control of the Chief Secretary or Department of Finance, and be administered in the manner specified by the State Government or Lieutenant Governor.

For earlier years governed by the Income-tax Act, 1961, the corresponding provision was section 80G. The older section likewise contained a specific category for qualifying Chief Minister's Relief Funds and Lieutenant Governor's Relief Funds.

Important: whether a particular payment to the "J&K Relief Fund" is eligible for the full deduction should be supported by the current official donation receipt and the fund's qualifying status for the relevant tax year. This page does not substitute for the receipt or official tax records.

Jammu and Kashmir Relief Fund details

Name of fund / donee Jammu and Kashmir Relief Fund (J&K Relief Fund)
Government / jurisdiction Union Territory of Jammu and Kashmir
Published contact location Civil Secretariat, Srinagar; Civil Secretariat, Jammu
PAN of donee Not stated in the source information available for this page. Use the PAN or other identification shown on the current official donation receipt or tax-filing record; do not enter an unverified PAN.
Deduction provision from Tax Year 2026-27 Section 133 of the Income-tax Act, 2025, subject to statutory eligibility
Earlier-law provision Section 80G of the Income-tax Act, 1961, for years governed by that Act

The older version of this page stated an address at Civil Secretariat, Srinagar and PIN 190009. Because administrative offices and return utilities can change, donors should use the particulars appearing on their current donation receipt when filing the return.

J&K Relief Fund bank account details

Government-related public donation material has stated the following banking particulars for the J&K Relief Fund:

Account name J&K Relief Fund
Bank J&K Bank
Account number 0110010100000016
IFSC JAKA0MOVING
Branch Moving Secretariat
MICR 190051062
Demand Draft / Bank Draft J&K Relief Fund
Verify before transferring money. Bank accounts, branch arrangements and payment channels can change. Confirm the beneficiary name, account number and IFSC from a current Government of Jammu and Kashmir or other official government communication before making a fresh donation.

How to claim an eligible donation in the income-tax return

Keep the donation acknowledgement or receipt safely. When completing the donation schedule in the applicable income-tax return, enter the information exactly as supported by the receipt and the current return utility.

  • Enter the donee/fund name exactly as shown on the donation receipt.
  • Use the donee PAN only when it is available from a verified receipt or official record.
  • Enter the donation amount and payment mode correctly.
  • Select the deduction category applicable to the qualifying relief fund for the relevant tax year.
  • Retain bank/payment evidence and the donation receipt in case verification is required.

Cash donations

Do not assume that a cash contribution receives the same deduction treatment as an electronic, cheque or other non-cash donation. Apply the cash-payment restrictions and conditions prescribed for the relevant tax year and use the payment mode stated on the receipt.

What amount should be entered?

Enter the actual amount donated and claim only the amount legally eligible for deduction. Where the return utility separately asks for the qualifying or eligible amount, use the amount supported by the applicable provision and donation documentation.

Official links are provided as reference resources within the article and are not part of the website's main navigation menu.

Frequently asked questions

Is section 80G still the current section for Tax Year 2026-27?

No. For Tax Year 2026-27 onwards, the donation-deduction provision is section 133 of the Income-tax Act, 2025. Section 80G remains relevant when dealing with years governed by the Income-tax Act, 1961.

Does section 133 allow 100% deduction for a qualifying CM/LG Relief Fund?

Yes. Section 133 provides deduction of the whole qualifying sum for a Chief Minister's Relief Fund or Lieutenant Governor's Relief Fund when the statutory conditions in that provision are satisfied.

What PAN should be entered for the J&K Relief Fund?

Do not guess or copy an unverified PAN. Use the PAN, if required, appearing on the current official donation receipt or other authoritative tax record.

Can the bank details on this page be used without checking?

They should be verified before a new transfer. The account information above reflects published J&K Relief Fund donation details, but government banking arrangements can change.