This policy explains the tax benefit available on seva contributions to Maa Shakti Seva Trust and the documents we issue.
1. Tax benefit on seva contributions
From 1 April 2026 the Income-tax Act, 2025 applies. The deduction for voluntary contributions to approved charitable institutions is provided under Section 133 (erstwhile Section 80G of the Income-tax Act, 1961). The Trust's approval number is [80G / Section 354 approval number]. Approvals granted under Section 80G continue to be valid for their approved period. The deduction is subject to the conditions and limits of the Act, including the validity of the approval on the date of payment.
2. Who can claim
- Individuals and HUFs can claim the deduction only if they have opted out of the default tax regime (Section 202). Please check with your tax advisor.
- Your PAN and address are required to issue a tax-benefit receipt and to report your contribution.
- Cash payments above ₹2,000 and contributions in kind (goods, food, clothes, etc.) are not eligible for deduction. Please use bank transfer, UPI or online payment for larger amounts.
3. Documents you receive
- Seva receipt: issued by email once your seva is confirmed.
- Form 114 certificate (erstwhile Form 10BE): issued after the Trust files its statement in Form 113 (erstwhile Form 10BD) with the Income Tax Department. Form 113 must be filed before 31 May following the end of the tax year, and Form 114 is issued to you after that.
Your deduction is allowed on the basis of the information the Trust reports in Form 113, so please make sure your name, PAN and address are correct.
4. GST invoices
Payments made using "Online Payment – GST Invoice" receive a GST tax invoice. These payments are contributions for a sponsored seva and are not eligible for income-tax deduction under Section 133.
5. Foreign contributions
The Trust does not accept contributions from foreign sources. Sevaks must be Indian citizens contributing their own funds.
6. Corrections
If any detail on your receipt is wrong, please email info.mysevaformanavata@gmail.com within 30 days so that we can correct it before filing Form 113.
This page is for general information and is not tax advice. Please consult your tax advisor about your specific situation.