A person wants to opt new tax regime for f y 20-21 will he get rebate of donation 80g and 80ggc. If no will pm and cm corona fund will be an exemption
Reply- As per Sec 115BCA(2) For the purposes of sub-section (1), the total income of the individual or Hindu undivided family shall be computed,-
(i) without any exemption or deduction under the provisions of clause (5) or clause (13A) or prescribed under clause (14) (other than those as may be prescribed for this purpose) or clause (17) or clause (32), of section 10 or section 10AA or section 16 or clause (b) of section 24 (in respect of the property referred to in sub-section (2) of section 23) or clause (iia) of sub-section (1) of section 32 or section 32AD or section 33AB or section 33ABA or sub-clause (ii) or sub-clause (iia) or sub-clause (iii) of sub-section (1) or sub-section (2AA) of section 35 or section 35AD or section 35CCC or clause (iia) of section 57 or under any of the provisions of Chapter VI-A other than the provisions of sub-section (2) of section 80CCD or section 80JJAA;
Thus , if you are paying tax under new regime you can not get rebate of donation 80g and 80ggc
Posted Date: Dec 15, 2020