PMNRF Donation Guide | Updated for 2026

PMNRF Donation Online & Offline: Payment Methods and Tax Deduction

The Prime Minister's National Relief Fund (PMNRF) accepts voluntary contributions for relief and assistance. This guide explains the official donation channels and the income-tax rules that apply from 1 April 2026.

Last reviewed: 29 August 2026

Important law change from 1 April 2026: the Income-tax Act, 1961 has been repealed for Tax Year 2026-27 and later years. The PMNRF donation deduction that was commonly cited under Section 80G is now covered by Section 133 of the Income-tax Act, 2025. Returns and proceedings for earlier years continue under the 1961 Act.

Official PMNRF Website Donate Online PMO Contribution Guide

What is the Prime Minister's National Relief Fund?

PMNRF is a public relief fund used to provide assistance in situations including major natural calamities and eligible medical treatment. Contributions are voluntary. To reduce the risk of fraud, donors should start from the official PMNRF or Prime Minister's Office website rather than using payment links, QR codes or bank details circulated through unverified messages.

How to Donate to PMNRF Online

Open the official portal. Visit pmnrf.gov.in and select the official online donation facility.
Enter donor details accurately. Fill in the name, contact information, donation amount and other particulars requested by the portal. If PAN is requested and you intend to claim a tax deduction, enter it carefully.
Check the payment information. Review the donor name, amount and payment details before authorising the transaction.
Complete payment through the authorised facility. Use only the payment options displayed by the official portal.
Save the acknowledgement. Keep the transaction/reference number and download or preserve the official receipt or acknowledgement for your records.

Open Official PMNRF Online Donation Page

PMNRF Donation Through UPI

The Prime Minister's Office currently states that contributions can be made through BHIM/UPI using the Virtual Payment Address pmnrf@centralbank. Before approving any transfer, verify the beneficiary/VPA shown by your UPI application and compare it with the latest instructions published on the official PMO website.

Fraud warning: do not rely on a UPI ID, QR code or payment link merely because it contains the words "PMNRF" or "Prime Minister". Verify payment information on an official Government of India website before transferring money.

How to Donate to PMNRF Offline

The official PMO contribution instructions also provide for donations by cheque or demand draft drawn in favour of "Prime Minister's National Relief Fund". The PMO page provides the current postal and bank-channel instructions and should be checked immediately before sending an offline contribution.

Contributions may also be made through specified bank branches and, according to the PMO instructions, through Money Order. Because bank arrangements can change, use the official PMO contribution page for the current list rather than relying on an old copied list.

Tax Deduction for PMNRF Donation from 1 April 2026

Current law: Section 133(1)(a)(ii) of the Income-tax Act, 2025 includes donations to the Prime Minister's National Relief Fund in the category for which the whole qualifying donation is deductible, subject to the Act and the taxpayer's applicable tax regime.

The deduction is not subject to the 10% adjusted-gross-total-income qualifying limit that applies to specified categories of donations. However, a deduction for a donation exceeding ₹2,000 is available only where payment is made by a mode other than cash.

Donation example	Payment mode	General deduction position
₹1,000	Cash	May qualify, subject to the applicable tax regime and other statutory conditions.
₹10,000	UPI / online banking	Whole qualifying amount falls within Section 133(1)(a), subject to the applicable tax regime and other conditions.
₹50,000	Cheque / banking channel	Whole qualifying amount falls within Section 133(1)(a), subject to the applicable tax regime and other conditions.
₹5,000	Cash	No deduction because a donation above ₹2,000 must be paid by a mode other than cash to qualify.

Is the PMNRF Deduction Available Under the Default Tax Regime?

Generally, no. For individuals, HUFs and other persons covered by the default regime under Section 202 of the Income-tax Act, 2025, total income is generally computed without Chapter VIII deductions except for the limited deductions expressly preserved by Section 202. Section 133 is not one of those preserved deductions.

Therefore, a PMNRF donation may qualify under Section 133 but still provide no tax deduction to a taxpayer using the default Section 202 regime. A taxpayer who validly opts out of that regime may be able to claim Section 133, subject to the applicable conditions. Taxpayers should compare the overall tax outcome before choosing a regime merely to obtain a donation deduction.

What About Section 80G for FY 2025-26 and Earlier?

For income periods beginning before 1 April 2026, the Income-tax Act, 1961 continues to govern the relevant return, assessment and related proceedings under the transitional provisions. For those years, PMNRF is commonly claimed under Section 80G, and the familiar ₹2,000 cash restriction applies.

For example, the return for FY 2025-26 / AY 2026-27 is still governed by the 1961 Act even though that return may be filed after 1 April 2026. Donations made in Tax Year 2026-27 onward fall under the new Act and its new section numbering.

Receipt and Donation Certificate

Preserve the official PMNRF receipt or acknowledgement and the payment record. The new Income-tax Rules, 2026 introduced Forms 113 and 114 for specified reporting organisations and donation certificates under the new framework, but those reporting provisions are directed to donations covered by Section 133(1)(b)(ii). PMNRF itself is listed separately in Section 133(1)(a)(ii), so donors should not assume that a Form 114 is required for a PMNRF contribution.

For a PMNRF donation, keep the official acknowledgement, bank/UPI/cheque record, PAN-related details where relevant, and any other documentation generated by the official portal.

Information to Keep for Your Tax Records

Official PMNRF donation receipt or acknowledgement.
Transaction/reference number.
Bank, UPI, cheque or demand-draft proof of payment.
Correct donor name and PAN details, where applicable.
A copy of the tax return and deduction schedule in which the donation is claimed.

Can NRIs or Foreign Nationals Donate?

Yes. The official PMO instructions state that Indian and foreign nationals may contribute to PMNRF and that foreign nationals may also use the online contribution portal. A foreign donor should follow the official portal's current payment instructions and any applicable banking or regulatory requirements.

Official PMNRF and Income-Tax Links

Frequently Asked Questions

Is a PMNRF donation fully deductible?

Under Section 133(1)(a)(ii) of the Income-tax Act, 2025, the whole qualifying donation is included in the deductible category. The actual benefit still depends on the taxpayer's applicable tax regime and statutory conditions.

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

No. Under Section 133, a deduction for a donation exceeding ₹2,000 is allowed only when payment is made by a mode other than cash.

Can I donate to PMNRF through UPI?

Yes. The official PMO contribution page currently specifies the VPA pmnrf@centralbank. Verify it on the official PMO page before making payment.

Is Section 80G still the current section for PMNRF donations?

For Tax Year 2026-27 onward, the current provision is Section 133 of the Income-tax Act, 2025. Section 80G of the 1961 Act remains relevant to earlier periods governed by that repealed Act.

Can I claim the PMNRF deduction under the default tax regime?

Generally no. Section 202 excludes most Chapter VIII deductions in the default regime, and Section 133 is not among the limited exceptions.

Is PMNRF the same as PM CARES Fund?

No. They are separate funds. Both are specifically named in Section 133(1)(a)(ii), but donations should be made through the official facility of the intended fund.

Conclusion

For a safe PMNRF contribution, begin with the official PMNRF or PMO website, use an authorised payment method and retain the official receipt and payment evidence. For donations made from 1 April 2026, use the Income-tax Act, 2025 terminology: PMNRF falls under Section 133(1)(a)(ii), while the ₹2,000 cash rule continues. Most importantly, taxpayers in the default Section 202 regime generally cannot use the Section 133 deduction.

Disclaimer: This page is a general informational guide. Government payment facilities, forms and tax rules can change. Verify the current position on the official PMNRF, PMO and Income Tax Department websites before making a payment or filing a return.