Income-tax Deduction from 1 April 2026
For tax years beginning on or after 1 April 2026, the Income-tax Act, 2025 applies. Donation deductions are governed by Section 133. A qualifying Chief Minister's Relief Fund or Lieutenant Governor's Relief Fund falls within the category for deduction of the whole eligible donation, where the statutory conditions are satisfied.
Conditions for a Qualifying Chief Minister Relief Fund
Section 133(1)(a)(xv) requires that the fund be the only fund of its kind established in the State or Union territory, be under the overall control of the Chief Secretary or the Department of Finance of that State or Union territory, and be administered in the manner specified by the State Government or Lieutenant Governor.
Cash Donation Rule
Section 133(5) provides that where a donation exceeds ₹2,000, deduction is available only if the contribution is made by a mode other than cash. A donor intending to claim the deduction should use an authorised banking or electronic payment mode and keep the receipt and payment confirmation.
Default New Tax Regime
Section 133 forms part of Chapter VIII of the Income-tax Act, 2025. Under Section 202, individuals, HUFs and specified other persons are generally taxed under the default new tax regime unless the prescribed option is exercised. That regime generally computes total income without most Chapter VIII deductions except those expressly preserved.
Himachal Pradesh CMRF PAN, Address and Bank Details
| Name of fund | Chief Minister's Relief Fund, Himachal Pradesh |
|---|---|
| City | Shimla |
| Address reference | Chief Minister's Relief Fund, Himachal Pradesh, Shimla - 171002 |
| PAN | AABTC5563B |
| Bank | Himachal Pradesh State Cooperative Bank |
| Account number | 4060100315 |
| IFSC in Himachal Pradesh Government document | YESB0HPB406 |
Additional HDFC account previously publicised
A 2022 report based on an official government communique also publicised HDFC Bank account number 50200044568563 for donations to the Himachal Pradesh Chief Minister's Relief Fund. Because a current official banking page confirming this account was not located during this update, it is not presented here as the primary payment instruction.
How to Claim an Eligible Donation
- Confirm that payment is being made to the officially identified Himachal Pradesh Chief Minister's Relief Fund.
- Verify the latest account and payment details before transferring money.
- Use a mode other than cash where the donation exceeds ₹2,000.
- Keep the official donation receipt and bank/electronic payment confirmation.
- Use the exact donee name, PAN and eligible amount appearing on the official receipt.
- Enter the donation in the appropriate deduction schedule for the relevant tax year.
- Check whether the deduction is permitted under the tax regime applicable to the return.
Legacy Section 80G Position
For periods governed by the Income-tax Act, 1961, Himachal Pradesh Government material stated that contributions to the Chief Minister's Relief Fund were fully eligible under Section 80G. From 1 April 2026, the corresponding donation-deduction framework is contained in Section 133 of the Income-tax Act, 2025.
Official References
Government of Himachal Pradesh - CMRF contribution, PAN and bank details
Government of Himachal Pradesh - Chief Minister's Relief Fund information
Income Tax Department - Income-tax Act, 2025
Income Tax Department - Section 202, new tax regime
Frequently Asked Questions
Is a qualifying Himachal Pradesh Chief Minister Relief Fund donation eligible for 100% deduction?
A qualifying Chief Minister's Relief Fund falls in the whole-donation category under Section 133, subject to the statutory conditions and the taxpayer's eligibility under the applicable tax regime.
What is the PAN of Himachal Pradesh Chief Minister Relief Fund?
Himachal Pradesh Government material publishes PAN AABTC5563B.
What is the HP State Cooperative Bank account?
The Government document publishes account number 4060100315 and IFSC YESB0HPB406. Verify the current details before payment.
Can I claim a cash donation above ₹2,000?
No. Under Section 133(5), a donation exceeding ₹2,000 must be made by a mode other than cash to qualify for deduction.
Can I claim this deduction under the default new tax regime?
Generally not under Section 202 because most Chapter VIII deductions are excluded unless specifically preserved. Check the tax regime applicable to your return.
Related Relief Fund and Tax Pages
- Prime Minister National Relief Fund PAN
- PM Cares Fund Income Tax PAN
- Donation to Prime Minister's National Relief Fund (PMNRF) - Guide to donate Online and off line
- Donation to PM Cares Fund - Guide to donate Online and off line to Prime Minister's Citizen Assistance in Emergency Situations Fund
- Andhra Pradesh Chief Minister Relief Fund
- Arunachal Pradesh CM Relief Fund
- Assam Chief Minister Relief Fund
- Bihar Chief Minister Relief Fund
- Chhattisgarh Chief Minister Relief Fund
- Delhi LG/CM Relief Fund
- Goa Chief Minister's Relief Fund
- Gujarat Chief Minister Relief Fund
- Haryana Chief Minister Relief Fund
- Himachal Pradesh CM Relief Fund
- Jharkhand CM Relief Fund
- Jammu & Kashmir Relief Fund
- Karnataka Chief Minister's Relief Fund
- Kerala Chief Minister Distress Relief Fund
- Madhya Pradesh Chief Minister Relief Fund
- Maharashtra Chief Minister Relief Fund
- Manipur CM Relief Fund
- Meghalaya CM Relief Fund
- Mizoram CM Relief Fund
- Nagaland Chief Minister's Relief Fund
- Odisha Chief Minister's Relief Fund
- Punjab Chief Minister Relief Fund
- Rajasthan Chief Minister's Relief Fund
- Tamil Nadu Chief Minister Public Relief Fund
- Telangana CM Relief Fund
- Tripura Chief Minister's Relief Fund
- Uttar Pradesh CM Distress Relief Fund
- Uttarakhand Chief Minister's Relief Fund
- West Bengal State Emergency Relief Fund
