PM CARES Fund Donation Online and Offline: Complete 2026 Guide

The Prime Minister's Citizen Assistance and Relief in Emergency Situations Fund (PM CARES Fund) accepts voluntary donations to support relief and assistance during public health emergencies, disasters and other situations of distress. Individuals, companies and organizations may contribute using the official donation facilities. This guide explains online and offline payments, receipts and tax treatment.

Use only the official portal. Visit pmcares.gov.in to donate or verify payment instructions. Do not rely on screenshots, old payment pages or unverified UPI IDs. Donations, once processed, cannot ordinarily be cancelled or refunded under the portal's terms.

What is PM CARES Fund?

PM CARES was established in March 2020 as a public charitable trust. Its trust deed was registered under the Registration Act, 1908 on 27 March 2020. Its objectives extend beyond COVID-19 to public health emergencies, natural or man-made calamities and other distress, including healthcare infrastructure, research and financial assistance to affected populations. The Prime Minister is the ex-officio chairperson, with the Defence, Home and Finance Ministers serving as ex-officio trustees. See the official About PM CARES page.

How to donate to PM CARES online: step-by-step

Open the official portal. Visit PM CARES and choose the donation option, or open the domestic donation form.
Enter donor information. Provide your name, email, mobile number, address, donation amount and other fields requested. Enter PAN if applicable for your records and tax claim.
Review the terms. Confirm the donation details and accept the terms displayed by the portal.
Choose a payment channel. Complete the transaction through an available net-banking, card or other official payment option. Available channels may change.
Save payment proof. Keep the transaction reference number, bank confirmation and donor details.
Download the formal receipt. Use the Print Receipt section, select the donation channel, enter the required reference details and complete verification.

The original guide linked to the Prime Minister's Office website and an SBI Collect donation page. These historical links are retained for reference, but the dedicated PM CARES portal should be preferred for current payment instructions.

How to donate offline by bank transfer, cheque or demand draft

The official PM CARES FAQ lists NEFT/RTGS, SBI branch payments, cheque and demand draft as donation methods. Before transferring funds, verify the current beneficiary name, bank account, IFSC and UPI information on the official bank-details page or donation FAQ. Do not copy bank details from a historical image.

For cheque or demand draft donations, follow the current instructions of the PM CARES Fund and include your name and contact details to help identify the payment. The official contact page provides the current correspondence details. For foreign donations, use the portal's designated foreign contribution instructions and channels rather than a domestic payment route.

How to download or print the donation receipt

Open the official PM CARES receipt page.
Select the payment channel used: PM CARES website, UPI, SBI or another bank, or NEFT/RTGS/cheque/DD, as applicable.
Enter the registered mobile number, transaction order number, bank reference/RRN or other details requested.
Complete the verification or OTP process and download the receipt when available.

Receipts for website payments may be available immediately; some bank or UPI transactions may take several days to appear. Availability and the date ranges supported by each channel are shown on the official receipt pages. Preserve the receipt and bank debit record for accounting or income-tax purposes.

Income-tax deduction under Section 80G

Section 80G of the Income-tax Act, 1961 provides deductions for qualifying donations to specified funds and institutions. The PM CARES Fund is eligible for a 100% deduction of the qualifying donation without the usual percentage-of-income limit, subject to the applicable law and conditions. This is a deduction from eligible taxable income, not a refund of the donation.

Tax regime matters: Individual taxpayers who opt for the new tax regime generally cannot claim Section 80G deductions; the deduction is generally relevant to taxpayers using the old regime. Cash donations exceeding Rs. 2,000 are not eligible for deduction under Section 80G(5D), so use a traceable non-cash method for larger donations. The official PM CARES FAQ explains that Form 10BE is not required for donations to this fund and the deduction can be claimed based on the return and supporting records. Check the provisions applicable to the relevant financial year before filing.

The fund's PAN, as published in its FAQ, is AAETP3993P. For further background, see our PM CARES PAN and Section 80G guide.

CSR treatment for companies

Section 135 of the Companies Act, 2013 sets out corporate social responsibility obligations for qualifying companies. Schedule VII specifies eligible CSR activities and funds. Contributions to PM CARES are recognized as eligible CSR expenditure under the applicable Schedule VII entry, subject to company-level CSR compliance and reporting. This does not mean the same amount is automatically deductible as a business expense under income-tax law.

Legal framework and important provisions

Provision	Meaning and relevance
Registration Act, 1908	Statute under which the PM CARES trust deed was registered in New Delhi on 27 March 2020.
Income-tax Act, 1961, Section 80G	Provides the framework for eligible donation deductions, including PM CARES contributions.
Income-tax Act, 1961, Section 80G(5D)	Restricts deduction for donations made in cash exceeding Rs. 2,000.
Companies Act, 2013, Section 135 and Schedule VII	Govern CSR applicability and qualifying CSR expenditures, including eligible contributions to PM CARES.
Foreign Contribution (Regulation) Act, 2010	Regulates foreign contributions generally; PM CARES states that it has received exemption from the operation of its provisions for accepting foreign donations.

Payment safety and common mistakes

Use the official PM CARES website; check the spelling and HTTPS address.
Do not transfer money to accounts or QR codes received from unsolicited messages.
Double-check the donor name, payment amount and reference number before confirming.
If a bank transaction fails, the official donation page advises waiting 72 hours before initiating a new transaction.
Keep payment records, and contact the fund's official support if a receipt cannot be obtained.

Frequently asked questions

What is PM CARES Fund?

PM CARES is a public charitable trust registered in March 2020 to respond to emergencies, calamities and distress.

How can I donate online?

Use the official PM CARES website, complete the donor form, choose a payment method and save the confirmation.

Can I donate through UPI or bank transfer?

Yes. The official portal publishes UPI and bank account details; verify them there before sending money.

Are donations eligible for Section 80G deduction?

Eligible donations qualify for 100 percent deduction under Section 80G of the Income-tax Act, 1961, subject to applicable conditions; the deduction is generally not available under the new tax regime.

How do I obtain a donation receipt?

Use the Print Receipt section of the official PM CARES portal and select the channel used for the contribution.

Can companies claim CSR expenditure?

Yes. Eligible contributions to PM CARES qualify as CSR expenditure under the Companies Act, 2013 and Schedule VII.

Official sources and further reading

Information updated on 4 November 2026. This independent guide does not collect donations, process payments or issue tax receipts. Rules, website flows and payment details may change; the official portal and applicable law prevail.