Updated: 2 September 2026

Prime Minister's National Relief Fund (PMNRF): PAN, Address and Income-Tax Deduction

A current guide to PMNRF donation details, tax deduction, cash-payment restriction, records to keep and return reporting, with separate treatment for the Income-tax Act, 1961 and the Income-tax Act, 2025.

PMNRF PAN, Address and Basic Details

Note: the current PM India PMNRF overview displays a masked PAN rather than the complete number. The full PAN above is retained from established PMNRF receipt/tax records and the source page.

Is a PMNRF Donation Eligible for 100% Deduction?

Yes. Under the Income-tax Act, 1961 framework, contributions to PMNRF were notified for 100% deduction from taxable income under Section 80G, without the qualifying-limit restriction applicable to some other donations.

For tax year 2026-27 onward, Section 133(1)(a)(ii) of the Income-tax Act, 2025 includes the Prime Minister's National Relief Fund among donations for which the whole eligible sum is deductible, subject to the conditions of the 2025 Act.

AY 2026-27: Can Section 80G Be Claimed Under the New Tax Regime?

For AY 2026-27 (income of financial year 2025-26), Income Tax Department validation rules provide that a deduction under Section 80G cannot be claimed where the taxpayer has selected the new/default tax regime under Section 115BAC. Eligible taxpayers using the old tax regime can claim Section 80G subject to the applicable conditions.

Do not choose a tax regime solely because a donation was made. Compare the total tax liability and eligibility rules that apply to your return.

Cash Donation Restriction

For claims under Section 80G of the Income-tax Act, 1961, no deduction is allowed for a donation exceeding ₹2,000 if it is paid in cash. For larger donations, use an accepted non-cash mode such as bank transfer, UPI, cheque or demand draft and retain the transaction proof.

How Can You Donate to PMNRF?

The Prime Minister of India website currently provides for contributions by cheque or demand draft, online payment, BHIM/UPI and specified banking channels. The official UPI/VPA shown by PM India is pmnrf@centralbank.

Official PM India: How to Contribute to PMNRF

Official PMNRF online donation portal

How to Report a PMNRF Donation in the Income-Tax Return

For a return governed by the Income-tax Act, 1961, use the applicable Schedule 80G in the current ITR utility. Enter the donation in the category for donations eligible for 100% deduction without qualifying limit and provide the fields required by that year's form.

Depending on the ITR utility, details may include the donee name and address, PAN, donation amount, eligible amount and transaction information. Use the exact fields in the current return utility rather than relying on an older return format.

Example

If ₹1,00,000 was validly donated to PMNRF by NEFT during a period governed by Section 80G and the taxpayer is otherwise eligible to claim the deduction, the eligible amount would ordinarily be ₹1,00,000 because PMNRF falls in the 100%-without-qualifying-limit category.

Documents and Records to Keep

• PMNRF donation receipt or acknowledgement;
• bank statement or other payment proof;
• UPI / NEFT / RTGS / IMPS / cheque reference, as applicable;
• date and amount of donation;
• donee details used in the return;
• Form 16 or employer records if the donation was considered for salary TDS; and
• a copy of the filed return and computation.

A donation should not be claimed twice merely because it was considered by an employer and is also being entered in the return.

Form 10BD / Form 10BE

The Section 80G reporting/certificate requirements differ according to the category of donee. Income Tax Department guidance states that the donor should obtain Form 10BE where applicable. For specified government funds such as PMNRF, follow the treatment and data requirements in the current return utility and retain the official donation receipt and payment evidence.

PMNRF and PM CARES Are Different Funds

PMNRF and the Prime Minister's Citizen Assistance and Relief in Emergency Situations Fund (PM CARES Fund) are separate funds. Use the correct receipt, PAN/donee details and payment records for the fund to which the donation was actually made.

Official References

Frequently Asked Questions

What is the PAN of PMNRF?

The PAN used in PMNRF tax-deduction records and retained from the source page is AAAGP0033M. The current PM India overview masks the complete PAN.

What is the current office location of PMNRF?

PM India states that PMNRF operates from the Prime Minister's Office, Seva Teerth, New Delhi - 110011. Its contribution instructions continue to give South Block, New Delhi - 110011 for cheque/draft remittances.

How much deduction is available?

For periods governed by the Income-tax Act, 1961, PMNRF donations fall in the 100% deduction without qualifying limit category under Section 80G. From 1 April 2026, Section 133 of the Income-tax Act, 2025 governs specified donation deductions.

Can I claim a cash donation?

Under Section 80G, a donation exceeding ₹2,000 is not deductible when paid in cash.

Can I claim Section 80G under the new regime for AY 2026-27?

No. The Income Tax Department's AY 2026-27 validation rules do not allow Section 80G where the new/default regime is selected.