Manipur Chief Minister Relief Fund: PAN, Address, Donation and Tax Deduction
Key Manipur Chief Minister Relief Fund details for donation records and income-tax reporting, together with the current tax rules applicable to qualifying donations.
Updated: 2 September 2026
- For tax years governed by the Income-tax Act, 2025, donation deductions are dealt with under section 133.
- A qualifying State Chief Minister's Relief Fund is included in section 133(1)(a)(xv), which allows deduction of the whole qualifying donation.
- A donation above ₹2,000 qualifies only when paid by a mode other than cash.
- For earlier years governed by the Income-tax Act, 1961, the corresponding deduction provision was section 80G.
Manipur CM Relief Fund PAN, address and return details
| Name of donee | Chief Minister Relief Fund, Manipur |
| Address | Chief Minister's Secretariat, Babupara, Imphal West, Manipur |
| City | Imphal West |
| PIN Code | 795001 |
| ITR State Code | 20 |
| PAN shown in the existing record | AAALM3044Q |
| Deduction category | 100% of the qualifying donation where the statutory conditions applicable to a Chief Minister's Relief Fund are satisfied |
| Cash rule | For a donation above ₹2,000, payment must be made by a non-cash mode if deduction is claimed |
Tax deduction under the Income-tax Act, 2025
Section 133(1)(a)(xv) of the Income-tax Act, 2025 covers a Chief Minister's Relief Fund where the fund is the only fund of its kind established in the State, is under the overall control of the Chief Secretary or the State Finance Department, and is administered in the manner specified by the State Government.
For such a qualifying fund, the whole qualifying donation falls within the deduction category in section 133(1)(a). The 10% adjusted-gross-total-income restriction in section 133(2) applies only to the categories specified there and does not include a Chief Minister's Relief Fund covered by section 133(1)(a)(xv).
How to claim the donation deduction in the income-tax return
Keep the official donation receipt, payment confirmation and transaction reference. Enter the donee particulars and donation amount in the relevant donation schedule of the return for the applicable tax year. Where the return relates to an earlier year governed by the Income-tax Act, 1961, use the section 80G rules and return schedule applicable to that assessment year.
Manipur Chief Minister's COVID-19 Relief Fund bank details
The Government of Manipur instituted a separate Chief Minister's COVID-19 Relief Fund on 23 March 2020 for contributions towards the State's COVID-19 response. The official notification published the following account details. Because these details relate specifically to the COVID-19 fund, verify current donation arrangements through the Government of Manipur before making a new transfer.
| Account name | Chief Minister's COVID-19 Relief Fund |
| Bank | Manipur State Co-operative Bank Ltd. |
| Account Number | 70600875695 |
| IFSC Code | YESB0MSCB01 |
| MICR Code | 795808002 |
| Branch | Imphal |
Contact information
Chief Minister's Secretariat
Babupara
Imphal West, Manipur – 795001
Prime Minister relief-fund information
Prime Minister National Relief Fund PAN and tax-deduction details
PM CARES Fund PAN and tax-deduction details
Guide to donate to the Prime Minister's National Relief Fund
Guide to donate to PM CARES Fund
Frequently asked questions
Is a qualifying Manipur Chief Minister's Relief Fund eligible for 100% deduction?
Yes, where the statutory conditions in section 133(1)(a)(xv) of the Income-tax Act, 2025 are satisfied, the whole qualifying donation falls within the deduction category.
Can I claim deduction for a cash donation above ₹2,000?
No. Section 133(5) requires a donation above ₹2,000 to be paid through a mode other than cash for the deduction to be available.
What PAN should I enter in the return?
Use the PAN printed on the current official donation receipt or acknowledgement. The existing page record shows AAALM3044Q.
Are the listed bank details for the general Manipur CM Relief Fund?
No. The account number 70600875695 and IFSC YESB0MSCB01 were officially notified for the separate Chief Minister's COVID-19 Relief Fund instituted in March 2020.