Last Updated: 23 August 2026
The Prime Minister's National Relief Fund (PMNRF) is a
notified fund established to provide assistance in cases of
natural calamities, major accidents, riots and other
specified situations.
Donations made to PMNRF are eligible for 100% deduction
under Section 80G of the Income-tax Act, 1961, without the
qualifying-limit restriction, subject to the conditions
prescribed under the law.
The official PM India website confirms that contributions to
PMNRF qualify for 100% deduction from taxable income under
Section 80G.
Important: Section 80G provides a deduction from taxable income. It does not mean that the amount donated is refunded by the Income Tax Department or that the donor receives a 100% tax refund.
PMNRF PAN, Address and Other Details
The following details can be used for identifying the PMNRF while preparing the income-tax return
| Particular | Details |
| Name of Donee | Prime Minister's National Relief Fund |
| PAN of Donee | AAAGP0033M |
| Address | Prime Minister's Office, South Block, Raisina Hill |
| City | New Delhi |
| PIN Code | 110011 |
| State | Delhi |
| Nature of Donation | Donation to specified fund |
| Deduction | 100% of eligible donation |
| Qualifying Limit | No qualifying-limit restriction |
The PM India website currently states that cheque/draft
contributions may be sent to the Prime Minister's Office,
South Block, New Delhi - 110011, and also provides online
and UPI contribution methods.
Is Donation to PMNRF Eligible for 100% Deduction Under
Section 80G?
Yes.
Donation to PMNRF falls within the category of specified
funds eligible for 100% deduction without the qualifying
limit, subject to the requirements of Section 80G.
The Income Tax Department's current guidance continues to
distinguish between:
100% deduction without qualifying limit;
50% deduction without qualifying limit;
100% deduction subject to qualifying limit; and
50% deduction subject to qualifying limit.
PMNRF is one of the specified funds for which the 100%
deduction without qualifying limit is available. The
official PM India website also expressly confirms this
treatment.
Is the Entire Donation Deductible?
Generally, an eligible donation to PMNRF qualifies for
deduction at 100% of the eligible donation, without the 10%
qualifying-limit restriction applicable to certain other
categories of donations.
For example:
Donation to PMNRF = ₹50,000
Eligible deduction under Section 80G = ₹50,000
However, the deduction reduces taxable income; it does not
mean that ₹50,000 is directly refunded to the taxpayer.
If the taxpayer is in a 30% marginal tax bracket, the tax
saving may be approximately ₹15,000, plus applicable cess
and subject to the taxpayer's overall tax position.
Is There Any Limit on Cash Donation?
Yes.
Although PMNRF donations are eligible for 100% deduction
without the qualifying limit, a cash donation exceeding
₹2,000 does not qualify for deduction under Section 80G.
The Income Tax Department expressly states that no deduction
under Section 80G is allowed for a donation made in cash
exceeding ₹2,000.
Therefore, for a substantial PMNRF donation, the donor
should use a permitted banking/electronic mode rather than
cash.
Recommended modes
The PM India website provides several methods for
contributing to PMNRF, including:
Cheque;
Demand draft;
Online contribution;
BHIM/UPI; and
Other specified banking channels. ([PM India][1])
The donor should retain the payment evidence and donation
receipt/acknowledgement.
Do You Need Form 10BD and Form 10BE for a PMNRF Donation?
This is an important point that was often misunderstood
under the earlier rules.
The Income Tax Department has specifically clarified that
Form 10BD and Form 10BE are applicable to institutions/funds
approved under Section 80G(2)(a)(iv), i.e. Category D
donations, and are not applicable to certain specified funds
such as PMNRF and PM CARES Fund.
The Department's clarification specifically gives PMNRF and
PM CARES Fund as examples of donations for which the
deduction is claimed by the assessee in the return.
Accordingly, a donor should not assume that the absence of
Form 10BE makes an otherwise eligible PMNRF donation
inadmissible.
The donor should, however, retain the donation receipt,
payment proof and other supporting records.
How to Fill PMNRF Donation Details in the Income Tax Return?
The current income-tax return utilities contain a dedicated
Schedule 80G - Details of donations entitled for deduction
under Section 80G.
The notified Schedule 80G requires information including:
Section/category of donation;
Name and address of the donee;
PAN of the donee;
Amount of donation;
Eligible amount of donation;
Transaction reference number for UPI/bank transfer/cheque/IMPS/NEFT/RTGS;
and
IFSC code of the bank, where applicable.
Therefore, the old practice of simply entering the donation
amount in a general deduction field should not be followed
without checking the applicable ITR utility for the relevant
assessment year.
Example of Filling Schedule 80G
Suppose a taxpayer makes a donation of ₹1,00,000 to PMNRF
through NEFT.
The taxpayer should retain:
PMNRF donation receipt;
Bank statement;
NEFT transaction/reference number;
Date of payment;
Amount paid; and
Donee details.
In Schedule 80G, the taxpayer would enter the applicable
category for 100% deduction without qualifying limit, along
with the required donee and transaction details.
The amount eligible for deduction would ordinarily be:
Donation made: ₹1,00,000
Eligible deduction: ₹1,00,000
The ITR utility then carries the eligible amount into the
relevant deduction computation.
The exact field names and layout may change between ITR
forms and assessment years, so the taxpayer should use the
current income-tax-return utility applicable to the year of
filing.
Can a Salaried Employee Claim PMNRF Donation in the Income
Tax Return?
Yes.
A salaried employee who makes an eligible donation to PMNRF
can claim the deduction under Section 80G, subject to the
applicable conditions.
If the employer has already considered the donation while
calculating TDS and the amount is reflected in the
employee's relevant tax documents, the taxpayer should
reconcile the amount with the donation receipt and return
data.
The donation should not be claimed twice.
Can the Deduction Be Claimed Under the New Tax Regime?
This is an important consideration.
For AY 2026-27, the Income Tax Department's guidance
continues to list Section 80G among the deductions under the
Income-tax Act, 1961, but taxpayers opting for the new tax
regime cannot generally claim the deductions that are
specifically excluded from that regime.
Accordingly, before claiming a PMNRF donation deduction, the
taxpayer must check whether the selected tax regime permits
the particular Section 80G deduction for the relevant
assessment/tax year.
The Income Tax Department's current return guidance
identifies Section 80G as a Chapter VI-A deduction and
separately provides the applicable tax-regime restrictions.
Do not select the old tax regime merely because a donation
was made. The overall tax liability under both regimes
should be compared.
What Documents Should Be Kept for PMNRF Donation?
A taxpayer should preserve the following documents:
1. Donation receipt issued by PMNRF;
2. Bank statement showing the payment;
3. Cheque number/NEFT/RTGS/IMPS/UPI transaction reference,
as applicable;
4. Date of donation;
5. Amount donated;
6. PAN/details of the donee;
7. Copy of Form 16, if the employer has considered the
donation for TDS purposes; and
8. Copy of the filed Income Tax Return.
These records may be required to substantiate the deduction
if the return is subsequently selected for verification.
PMNRF Donation and Form 16
Where an employee has informed the employer about an
eligible donation and the employer has considered it while
calculating TDS, the amount may appear in the employee's
salary/TDS documentation.
However, the employee should independently verify:
Actual amount donated;
Date of payment;
Donation receipt;
PAN of the donee; and
Amount claimed in the ITR.
The amount claimed in the ITR should correspond with the
genuine donation actually made.
PMNRF Donation: Important Precautions
1. Do not claim a donation that was not actually made
Section 80G is available only for a genuine eligible
donation.
2. Do not claim the same donation twice
A donation should not be claimed once through the employer
and again independently in the ITR.
3. Avoid cash donations exceeding ₹2,000
Cash donations exceeding ₹2,000 do not qualify for deduction
under Section 80G.
4. Keep the payment evidence
A donation receipt without corresponding payment evidence
may create difficulties if the claim is questioned.
5. Verify the correct assessment/tax year
The provisions applicable to a return relating to an earlier
assessment year may differ from those applicable under the
new Income-tax Act, 2025.
6. Use the current ITR utility
The current Schedule 80G requires additional
transaction-related information, including transaction
reference numbers and, where applicable, IFSC details.
PMNRF and PM CARES Fund Are Different Funds
PMNRF should not be confused with the Prime Minister's
Citizen Assistance and Relief in Emergency Situations Fund
(PM CARES Fund).
Both funds can qualify for tax benefits under Section 80G,
but they are separate funds with separate administrative
arrangements and donation details.
The official PM India website separately confirms the 80G
treatment of PM CARES Fund. ([PM India][6])
Frequently Asked Questions
What is the PAN of PMNRF?
The PAN of the Prime Minister's National Relief Fund is:
AAAGP0033M
What is the address of PMNRF?
Prime Minister's Office, South Block, Raisina Hill, New
Delhi - 110011.
The PM India website currently confirms the South Block, New
Delhi 110011 address for cheque/draft contributions.
What is the PIN Code of PMNRF?
110011
How much deduction is available for PMNRF donation?
Eligible donations to PMNRF qualify for 100% deduction
without the qualifying limit, subject to the statutory
conditions.
Can I claim deduction for a cash donation to PMNRF?
A cash donation exceeding ₹2,000 is not eligible for
deduction under Section 80G.
Is PMNRF donation eligible for deduction if paid through
UPI?
Yes, an eligible donation paid through an accepted
electronic mode can qualify, subject to the applicable
conditions and proper documentation. The PM India website
specifically provides a UPI/VPA facility for PMNRF
contributions.
Is Form 10BE required for PMNRF?
The Income Tax Department has clarified that Form 10BD/10BE
requirements applicable to certain approved institutions do
not apply to specified funds such as PMNRF; the Department
specifically cites PMNRF as an example.
Can PMNRF donation be claimed in the ITR?
Yes, where the taxpayer is otherwise eligible to claim
Section 80G deduction, the donation is reported in Schedule
80G of the applicable ITR.
Is PMNRF donation automatically eligible under every tax
regime?
No. The taxpayer must consider the tax-regime restrictions
applicable to Section 80G for the relevant year.
Conclusion
The Prime Minister's National Relief Fund (PMNRF) continues
to be an important specified fund for purposes of Section
80G. An eligible donation to PMNRF is entitled to 100%
deduction without the qualifying limit, subject to the
conditions of the law.
The key details are:
Name: Prime Minister's National Relief Fund
PAN: AAAGP0033M
Address: Prime Minister's Office, South Block, Raisina Hill,
New Delhi
PIN Code: 110011
Deduction: 100% of eligible donation
Qualifying Limit: Not applicable to this specified-fund
category
Cash restriction: Cash donation exceeding ₹2,000 is not
eligible for deduction
ITR reporting: Schedule 80G of the applicable Income Tax
Return
The current ITR framework also requires more detailed
donation information, including the transaction reference
number and banking details where applicable.
Taxpayers should therefore preserve the donation receipt and
payment records and use the current ITR utility applicable
to the relevant assessment/tax year rather than relying on
older return formats.
Official references: [Prime Minister of India - How to
Contribute to PMNRF](https://www.pmindia.gov.in/en/how-to-contribute/)
Income Tax Department - Section 80G guidance(https://www.incometax.gov.in/iec/foportal/sites/default/files/2025-12/FAQs_80G_Section_mentioned_%28final%29_to_upload.pdf)
Income Tax Department - Schedule 80G / notified return format
(https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-04/Notification%20No.46_2026.pdf)
Disclaimer: This article is for general informational
purposes. Tax treatment depends upon the applicable
assessment/tax year, taxpayer's status, tax regime, nature
and mode of donation and the law applicable to the relevant
period. The current Income-tax Act, Rules, notifications and ITR instructions should be checked before filing a return or
claiming a deduction.
To donate online to Prime Minister National Relief Fund, please open the link below:
Prime Minister Fund Donation
Prime Minister National Relief Fund PAN
Donation to Prime Minister's National Relief Fund (PMNRF) - Guide to donate Online and off line