Public relief fund and income tax guidance
Prime Minister's National Relief Fund: How to Donate Online or Offline
A practical guide to PMNRF donations through the official portal, UPI, banks, cheques and money orders, together with the applicable income-tax deduction rules.
What is the Prime Minister's National Relief Fund?
The Prime Minister's National Relief Fund (PMNRF) was established in January 1948 through public contributions. It provides assistance following natural calamities such as floods, cyclones and earthquakes, major accidents and riots, and for eligible medical treatment such as heart surgery, kidney transplantation and cancer treatment. PMNRF is funded by voluntary contributions rather than budgetary allocations. Individuals, companies, trusts and other organisations may contribute, subject to the official payment arrangements.
For its purpose, history and administration, consult the Prime Minister's Office funds information and the Ministry of External Affairs PMNRF information page.
How to donate to PMNRF online
How to donate through UPI, banks, cheque or money order
BHIM or UPI contribution
The Prime Minister's Office lists the virtual payment address pmnrf@centralbank for PMNRF contributions. Before authorising payment, independently confirm this address on the official PMO page and verify the payee shown by your UPI application. Preserve the UPI transaction reference.
Cheque or demand draft
The PMO states that a cheque or draft may be drawn in favour of Prime Minister's National Relief Fund and sent to the Prime Minister's Office, South Block, New Delhi 110011. Verify the latest dispatch and acceptance instructions before sending funds or personal information.
Bank branch or bank transfer
Donations can also be made through authorised collection banks according to the PMO's current instructions. The earlier version of this article listed accounts at Central Bank of India, SBI, PNB, Bank of Baroda, Bank of India, Canara Bank, HDFC Bank, ICICI Bank, Axis Bank, Indian Bank, Indian Overseas Bank, UCO Bank, Union Bank, IDBI Bank, Kotak Mahindra Bank, Yes Bank, Bank of Maharashtra, Punjab & Sind Bank, IndusInd Bank, IDFC Bank and other banks.
Some banks in that historical list have merged or changed names, and account or IFSC details may have changed. Do not transfer money using an old account number or IFSC copied from an archived article. Obtain current beneficiary details from the official contribution instructions or the authorised bank itself. Ask the bank for the appropriate donation challan and receipt procedure.
Money order and postal contribution
The Prime Minister's Office also describes contributions by money order. Check the latest Post Office and PMO instructions for accepted modes and applicable charges before sending.
PMNRF donation and Section 80G income-tax deduction
Section 80G of the Income-tax Act, 1961 provides deductions for qualifying donations to specified funds and institutions. Donations to PMNRF are notified for a 100% deduction without the usual qualifying percentage limit, subject to applicable statutory conditions. This reduces eligible taxable income; it does not mean the government refunds 100% of the amount donated.
Important conditions
- Old versus new tax regime: Individual taxpayers generally cannot claim Section 80G under the new tax regime under Section 115BAC. Eligible taxpayers using the old regime may claim it, subject to the applicable requirements.
- Cash donations: Under Section 80G(5D), a donation in cash exceeding Rs. 2,000 does not qualify for the deduction. Non-cash payment is advisable for a clear audit trail.
- Documentation: Keep the official donation receipt and payment record. Provide correct donor and PAN particulars where required for the tax return.
- Donor category: The availability and practical effect of the deduction depend on the donor's tax status, income and applicable regime.
For statutory and return-filing guidance, see the Income Tax Department's old versus new tax regime FAQs and its Section 80G guidance for individuals. The government PMNRF information page lists the fund's PAN as AACTP4637Q; confirm particulars against the current official receipt before entering them in a tax return.
How to obtain and retain the donation receipt
After donating, save the payment confirmation and obtain the acknowledgement or receipt through the official donation facility or designated bank. Ensure the receipt identifies the fund, donor, amount, date and transaction particulars. For a missing receipt, use the contact or receipt assistance details shown on the official PMO or PMNRF website; do not send bank credentials or OTPs to intermediaries.
PMNRF and PM CARES Fund are different
PMNRF and the Prime Minister's Citizen Assistance and Relief in Emergency Situations Fund (PM CARES Fund) are separate funds. Use the correct beneficiary, payment channel and donation receipt for the fund you intend to support. For further reading, see our PMNRF PAN and Section 80G guide and PM CARES donation guide.
Frequently asked questions
What is PMNRF?
The Prime Minister's National Relief Fund is supported by voluntary public contributions and provides relief for disasters, major accidents and specified medical needs.
Is a PMNRF donation eligible for a 100 percent tax deduction?
PMNRF donations qualify for a 100 percent deduction under Section 80G, subject to applicable tax-regime, payment-mode and documentation requirements.
Can I claim PMNRF donation under the new tax regime?
Generally no. Section 80G is not among the deductions normally available under the new tax regime for individuals.
Are cash donations eligible for Section 80G?
Cash donations exceeding Rs. 2,000 are not eligible for deduction under Section 80G. Use a traceable non-cash payment method.
Where can I donate safely?
Use the Prime Minister's Office How to Contribute page and follow the official payment instructions.
Last reviewed: 4 November 2026. This article provides general information. Verify payment details, tax provisions and the relevant assessment-year rules on official government websites before acting.