AAP Tax Law

Updated: 2 September 2026

Tamil Nadu Chief Minister's Public Relief Fund: PAN, Tax Deduction and Bank Details

Current guidance on the Tamil Nadu Chief Minister's Public Relief Fund (CMPRF), including PAN, Indian Overseas Bank account, IFSC, address, donation methods, 100% deduction, cash-payment restriction and ITR reporting.

Legal update: for tax year 2026-27 onward, the Income-tax Act, 2025 applies. Section 133(1)(a)(xv) provides full deduction for donations to a qualifying Chief Minister's Relief Fund. For earlier periods governed by the Income-tax Act, 1961, Section 80G remains the relevant provision.

Tamil Nadu CMPRF PAN, Address and Bank Account

ParticularOfficial / verified detail
NameChief Minister's Public Relief Fund (CMPRF), Tamil Nadu
PANAAAGC0038F
DepartmentFinance (CMPRF) Department, Government of Tamil Nadu
AddressSecretariat, Chennai - 600009, Tamil Nadu, India
BankIndian Overseas Bank
BranchSecretariat Branch, Chennai - 600009
Savings Bank Account117201000000070
IFSCIOBA0001172
SWIFT for permitted foreign remittanceIOBAINBB001
Emailjscmprf@tn.gov.in

Government of Tamil Nadu - Official CMPRF Contribution Instructions

The Tamil Nadu Government states that contributions may be made online through the State's electronic receipt system using supported electronic payment methods. Contributions may also be made by cheque or demand draft drawn in favour of Chief Minister's Public Relief Fund, or by electronic transfer to the designated Indian Overseas Bank account listed above.

Tamil Nadu Government e-Receipt Portal

Income-Tax Deduction: Section 80G and Section 133

The Government of Tamil Nadu's CMPRF contribution instructions state that contributions are entitled to 100% income-tax deduction under Section 80G of the Income-tax Act, 1961 for periods governed by that Act.

For tax year 2026-27 onward, Section 133(1)(a)(xv) of the Income-tax Act, 2025 applies to a Chief Minister's Relief Fund that meets the statutory conditions: it must be the only fund of its kind in the State, remain under the overall control of the Chief Secretary or State Finance Department, and be administered in the manner specified by the State Government.

100% deduction does not mean a 100% tax refund. It means the full eligible donation may be deducted from taxable income, subject to the applicable law and tax regime. The actual tax saving depends on the taxpayer's final computation.

AY 2026-27: Old and New Tax Regime

For AY 2026-27, Section 80G remains governed by the Income-tax Act, 1961. Current Income Tax Department filing guidance and validation rules associate Section 80G claims with taxpayers opting for the old tax regime. The new tax regime is the default regime for eligible taxpayers, subject to the statutory option to choose the old regime where available.

For tax year 2026-27 onward, use the return form and deduction rules prescribed under the Income-tax Act, 2025.

Cash Donation Restriction

No deduction is available for a donation exceeding ₹2,000 if it is paid in cash. For larger donations, use a permitted non-cash mode such as bank transfer, card, cheque or demand draft and preserve the transaction evidence.

Official Donation Receipt

For contributions made through electronic transfer, the Tamil Nadu Government asks donors to provide details such as the donor's name, donation amount, bank and branch, date of remittance, transaction reference number, communication address and email so that an official receipt can be issued.

Keep the official receipt because it is the primary record for the donor name, amount, PAN/details of the fund and evidence supporting the tax claim.

Cheque / Demand Draft Address

Cheque or demand draft contributions and correspondence may be addressed to:

The Deputy Secretary & Treasurer
Chief Minister's Public Relief Fund
Finance (CMPRF) Department
Government of Tamil Nadu
Secretariat, Chennai - 600009
Tamil Nadu, India

Foreign Contributions

The Tamil Nadu Government's contribution instructions state that permitted foreign contributions may be remitted through Indian Overseas Bank using SWIFT code IOBAINBB001, and refer to the exemption communicated under Section 50 of the Foreign Contribution (Regulation) Act, 2010. Foreign donors should verify the current FCRA and banking requirements before remitting funds.

How to Report the Donation in the Income-Tax Return

For a return governed by the Income-tax Act, 1961, enter the donation in the applicable Schedule 80G and use the category applicable to donations eligible for 100% deduction without qualifying limit. Enter the donee particulars and amount exactly as supported by the official receipt.

For tax year 2026-27 onward under the Income-tax Act, 2025, follow the current return form, utility and instructions applicable to Section 133.

Documents to Retain

  • official CMPRF donation receipt;
  • bank statement, electronic-payment confirmation or cheque/DD proof;
  • transaction reference number;
  • donor name and communication details;
  • CMPRF PAN and address appearing on the receipt;
  • employer/DDO certificate if contribution was routed through salary; and
  • copy of the filed ITR and tax computation.

Frequently Asked Questions

What is the PAN of Tamil Nadu Chief Minister's Public Relief Fund?

The official Tamil Nadu CMPRF contribution instructions list PAN AAAGC0038F.

What is the Tamil Nadu CMPRF bank account number?

The official instructions list Indian Overseas Bank savings account 117201000000070, Secretariat Branch, Chennai, with IFSC IOBA0001172.

Is the donation eligible for 100% deduction?

Yes, subject to the law applicable to the relevant year and the applicable tax regime. Tamil Nadu's official instructions state 100% Section 80G treatment under the Income-tax Act, 1961; Section 133 governs qualifying Chief Minister's Relief Fund donations under the Income-tax Act, 2025.

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

No. A donation exceeding ₹2,000 must be made through a mode other than cash to qualify for deduction.

Disclaimer: This page is for general information. Verify current Government of Tamil Nadu payment instructions and current income-tax return requirements before transferring money or claiming a deduction.

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