INCOME TAX ACT 2025
Income Tax Act 2025Chapter IV

Section 132

Section 132 — Donations (80G)

Computation of Total Income
ITA 1961 Equivalent: S.80G
Key topics covered
#80G#donations#charitable
Section Overview

Section No.

132

Chapter

IV

ITA 1961 Predecessor

S.80G

Chapter Context

Section 132 falls under Chapter IV — Computation of Total Income of the Income Tax Act 2025. This act came into force on 1 April 2026, replacing the Income Tax Act 1961. The equivalent provision in the old act was S.80G.

Frequently Asked Questions

Section 132 of the Income Tax Act 2025 deals with "Section 132 — Donations (80G)". It falls under Chapter IV (Computation of Total Income). The equivalent provision in the old Income Tax Act 1961 was S.80G. The Income Tax Act 2025 came into force on 1 April 2026, replacing the entire ITA 1961.

S.80G of the Income Tax Act 1961 corresponds to Section 132 of the Income Tax Act 2025 ("Section 132 — Donations (80G)"). The ITA 2025 reorganised and renumbered most provisions from ITA 1961 while retaining their substantive legal effect. Tax professionals and taxpayers familiar with the old numbering can use this section-by-section mapping to navigate the new act.

Section 132 ("Section 132 — Donations (80G)") is part of Chapter IV — Computation of Total Income — of the Income Tax Act 2025. This chapter deals with computation of total income provisions applicable for Tax Year 2026-27 and onwards.