PM CARES Fund PAN, Address and Section 80G Deduction

Current details for claiming eligible income-tax deduction on donations to the Prime Minister's Citizen Assistance and Relief in Emergency Situations Fund (PM CARES Fund), including PAN, address, receipt guidance and the important old-tax-regime restriction.

Important for AY 2026-27: Section 80G deduction is not available when the new/default tax regime under Section 115BAC is selected. The PM CARES Fund FAQ states that its Section 80G deduction is available to taxpayers who opt for the old tax slabs. Check your applicable regime before entering a claim.

PM CARES Fund details for Section 80G

Name of donee Prime Minister's Citizen Assistance and Relief in Emergency Situations Fund (PM CARES Fund)
PAN AAETP3993P
Current head-office / contact address Prime Minister's Office, Seva Teerth, New Delhi - 110011
Postal details for cheque / demand draft The PM CARES FAQ presently instructs donors sending cheque or demand draft to address it to Under Secretary (Funds), PMO, South Block, New Delhi - 110011. Follow the current PM CARES portal instructions for the mode actually used.
Section 80G benefit 100% deduction category, subject to the provisions of the Income-tax Act and the taxpayer being eligible to claim Section 80G.
Tax regime Claimable only where Section 80G is permitted; for taxpayers under Section 115BAC, it is not available when the new/default tax regime is selected.
Form 10BE PM CARES states that Form 10BE is not required for donations to this Fund; the claim is made in the return of income, subject to applicable law and supporting records.
Cash donation rule No Section 80G deduction is allowed for a donation made in cash exceeding ₹2,000.

For an ITR state field, select Delhi according to the current utility. A numerical "state code" is not reproduced here because e-filing utilities may present state information differently across forms and years.

How to claim PM CARES donation in the income-tax return

  1. Confirm that you are eligible to claim Chapter VI-A deductions and, where Section 115BAC applies, that you have validly chosen the old tax regime for the relevant assessment year.
  2. Keep the PM CARES donation receipt or other reliable payment evidence. The official portal provides facilities for downloading receipts for supported donation channels.
  3. Open Schedule 80G in the applicable ITR and select the category for donations eligible for 100% deduction without qualifying limit, where the utility and your facts permit.
  4. Enter the donee name, PAN AAETP3993P, donation amount, eligible amount and other particulars required by the current ITR utility.
  5. Verify that the amount carried to Schedule VI-A matches the eligible deduction and retain the receipt/payment evidence for your records.
Receipt point: The current PM CARES FAQ says Form 10BE is not required for PM CARES donations. The deduction is claimed through the return of income, subject to Section 80G and the applicable tax regime.

Official PM CARES and Income Tax resources

What is PM CARES Fund and how to donate

See the related guide for donation methods and practical steps. For an actual donation, always use the current instructions and payment facilities on the official PM CARES portal.

Related Prime Minister relief-fund pages

Frequently asked questions

What is the PAN of PM CARES Fund?

The PAN allotted to PM CARES Fund is AAETP3993P.

Does a PM CARES donation qualify for 100% deduction?

PM CARES states that donations qualify for 100% benefit under Section 80G. The deduction is nevertheless subject to the Income-tax Act and the tax regime applicable to the donor.

Can I claim Section 80G under the new tax regime?

For taxpayers governed by Section 115BAC, current AY 2026-27 e-filing rules do not permit a Section 80G claim when the new/default tax regime is selected.

Is Form 10BE needed for PM CARES?

No. The PM CARES FAQ states that Form 10BE is not required for donations to PM CARES Fund.

Can I claim a cash donation above ₹2,000?

No Section 80G deduction is available in respect of a donation made in cash exceeding ₹2,000.