Updated: 2 September 2026
Punjab Chief Minister Relief Fund: Tax Deduction, Address and Donation Guide
Current guidance on donation to the Punjab Chief Minister Relief Fund, deduction under the applicable income-tax law, the ₹2,000 cash restriction, records to retain and where to find the Government of Punjab service.
Official Punjab Government Service
The Government of Punjab eServices portal currently lists Chief Minister Punjab Relief Fund as a citizen service under the Chief Minister Office. The official service page should be used for current application or contribution-related information.
Government of Punjab eServices - Chief Minister Punjab Relief Fund
Income-Tax Deduction for Donation
Under Section 133(1)(a)(xv) of the Income-tax Act, 2025, the whole eligible sum donated to a Chief Minister's Relief Fund is deductible where the fund:
- is the only fund of its kind established in the State or Union territory;
- is under the overall control of the Chief Secretary or the Department of Finance of the State or Union territory; and
- is administered in the manner specified by the State Government or Lieutenant Governor.
For periods governed by the Income-tax Act, 1961, Chief Minister's Relief Funds were included among the Section 80G specified funds eligible for 100% deduction, subject to the applicable statutory conditions.
Cash Donation Limit
A donation exceeding ₹2,000 is not eligible for deduction if it is paid in cash. This restriction appears in the Section 80G framework and is continued in Section 133(5) of the Income-tax Act, 2025. For larger donations, use a permitted non-cash mode and retain payment evidence.
Punjab CM Relief Fund Address and Identification Details
| Particular | Current guidance |
|---|---|
| Name | Chief Minister Punjab Relief Fund / Punjab Chief Minister Relief Fund |
| Department | Chief Minister Office, Government of Punjab |
| Earlier page address | Punjab Civil Secretariat, Sector 1, Chandigarh - 160001 |
| PAN | Not published on the current official Punjab eServices page located during this update. Use the PAN shown on the official receipt or current government-issued donation record when filing. |
| Current bank account | Not reproduced here because the old COVID-era HDFC account in the previous page could not be verified from a current official Punjab Government source. |
How to Report the Donation in the Income-Tax Return
For returns governed by the Income-tax Act, 1961, use the applicable Schedule 80G in the current ITR utility and select the correct category for the donation. Enter only details supported by the official donation receipt and payment records.
For tax year 2026-27 onward, follow the return form and instructions prescribed under the Income-tax Act, 2025 and Section 133. Field names and reporting mechanics can change, so the current e-filing utility should be followed.
Documents to Retain
- official donation receipt or acknowledgement;
- bank/UPI/cheque transaction proof;
- date and amount of donation;
- PAN and address of the fund as printed on the official receipt, where provided;
- employer/DDO certificate if the donation was routed through salary; and
- a copy of the filed return and computation.
Donation Through Employer or DDO
CBDT guidance has long recognised that where an employee contributes to a Chief Minister's Relief Fund through the employer and the fund receives a consolidated payment, the employee may substantiate the Section 80G claim through the certificate issued by the Drawing and Disbursing Officer or employer, subject to the applicable law and return requirements.
Frequently Asked Questions
Is donation to Punjab Chief Minister Relief Fund eligible for 100% deduction?
Chief Minister's Relief Funds meeting the statutory conditions are covered for full deduction under Section 133(1)(a)(xv) of the Income-tax Act, 2025. Under the earlier Section 80G framework, such funds were also in the 100% specified-fund category.
Can I claim deduction for a cash donation above ₹2,000?
No. A donation exceeding ₹2,000 must be paid by a mode other than cash to qualify for deduction.
What PAN should be used?
Use the PAN appearing on the current official donation receipt or government-issued record. The current Punjab eServices page located for this update does not publish a PAN.
What bank account should be used?
Use only banking or payment details confirmed on a current official Punjab Government page. The old COVID-era HDFC account previously shown on this page has not been retained because it could not be verified as current.