Donation Faqs

PM CARES Fund is a public charitable trust. It has been set up keeping in mind the need for having a dedicated fund with the primary objective of dealing with any kind of emergency or distress situation, like posed by the COVID-19 pandemic, and to provide relief to the affected.

The Prime Minister of India is Chairperson (ex-officio) of the PM CARES Fund and Minister of Defence, Minister of Home Affairs and Minister of Finance, Government of India are ex-officio Trustees of the Fund.

The Prime Minister, as the Chairperson of the Board of Trusteesof the PM CARES Fund, has nominated following three trustees to the Board:

1. Shri Justice K.T.Thomas (Retd.)
2. Shri Kariya Munda

The Board of Trusteesof the PM CARES Fund has also nominated following to the Advisory Board of the Trust:

1. Shri Rajiv Mehrishi
2. Smt. Sudha Murthy
3. Shri Anand Shah

The primary objectives of the PM CARES Fund Trust are:-

1. To undertake and support relief or assistance of any kind relating to a public health emergency or any other kind of emergency, calamity or distress, either man-made or natural, including the creation or upgradation of healthcare or pharmaceutical facilities, other necessary infrastructure, funding relevant research or any other type of support.
2. To render financial assistance, provide grants of payments of money or take such other steps as may be deemed necessary by the Board of Trustees to assist the affected population.
3. To undertake any other activity, which is not inconsistent with the above Objects.

PM CARES Fund has been registered as a Public Charitable Trust. The trust deed of PM CARES Fund has been registered under the Registration Act, 1908 at New Delhi on 27th March, 2020.

The Trustees are responsible for the following:

1. Fulfilling the objects of the Trust;
2. Managing the contribution process to ensure proper application of the Trust property;
3. Preparing and submitting all filings, accounts and returns as required under applicable law.

The fund is administered on an honorary basis by Additional Secretary/ Joint Secretary, in charge of the PM CARES Fund in the PMO, as Secretary of the PM CARES fund, who is assisted on honorary basis by other designated officers in the PMO. The Prime Minister's Office provides such administrative and secretarial support to the Trustees for the management and administration of the Trust, as may be required by the Trustees.

The Head Office of the Fund is Prime Minister’s Office, South Block, New Delhi.

PM CARES Fund accepts voluntary contributions by individuals/organizations as well as contributions as part of CSR from Companies/Public Sector Undertakings (PSUs). However, contributions flowing out of budgetary sources of the PSUs are not accepted.

Contributions can be made by following modes:-

• Net Banking (SBI and other commercial Banks)
• Card Payments – SBI ATM-cum-Debit Card, Other Bank Debit Cards, Credit Card, Prepaid Card, Foreign Card
• Other Payment mode: SBI Branch, NEFT/RTGS

Contributions can also be made online through the dedicated portal – pmcares.gov.in as well as the portal of PMO i.e. pmindia.gov.in. One can also contribute through the portals of the collection banks.

Further, cheque or demand draft drawn in favour of ‘PM CARES Fund’ can be sent to Under Secretary (Funds), PMO, South Block, New Delhi, Pin -110011 along with Name, Address, Mobile No. and E-mail ID of the donor.

Yes, in computing the total income of an assessee, there shall be deducted, in accordance with and subject to provisions of Section 80(G) of the Income Tax Act, 1961, any sums paid by the assessee in the previous year as donation to the PM CARES Fund. Deduction is available for those who opt for the old tax slabs.

It may be noted that certificate of donation in Form No. 10BE is only applicable to the fund or institutions approved under sub - clause (iv) of clause (a) of sub-section (2) of section 80G. In respect of donations which fall in any other category (which, inter alia, includes the PM CARES Fund), the deduction under section 80G of the Act shall be allowed to assessees based on the claim made by them in their return of income. Form No. 10BE is not required to be issued in case of the PM CARES Fund.

Yes, the fund is exempted from paying Income Tax as per Section 10(23)(c) of Income Tax Act, 1961.

Yes, any contribution made to the PM CARES Fund by any Company or a PSU shall qualify as Corporate Social Responsibility (CSR) expenditure as provided under the Companies Act, 2013.

Yes, PM CARES Fund has been allotted a Permanent Account Number (PAN) AAETP3993P.

The Trustees of the PM CARES Fund have powers to formulate rules/criteria for carrying out any of the Objectives of the Trust.

Please refer to report of 'Receipt and Payment Accounts' available at https://www.pmcares.gov.in/en/web/page/about_us

The donor will be able to download formal donation receipt by visiting ‘Print Receipt’ Section of the PM CARES portal after successfully completing the transaction. The process flow and timeline of generation of receipts through various modes of transaction is given as below:-

'Print Receipt' Section → Select the Channel used for donation → Enter Mobile No. and Bank Reference Number → Enter the OTP received on Mobile number → Download Receipt

There is no transaction charge levied by PM CARES Fund for online payment. However some banks may levy the net-banking transaction charges, which may vary from bank to bank.

In respect of such donations, the benefit will be admissible u/s 80(G) of the Income Tax Act, 1961 on the basis of a certificate issued by Drawing and Disbursing Officer [DDO] / Employer in this behalf.

PM CARES Fund is audited by an independent auditor. Trustees of the Fund during the 2nd meeting held on 23.04.2020 decided to appoint M/s SARC & Associates, Chartered Accountants, New Delhi as the auditors of PM CARES Fund for 3 years.

There is no statutory period prescribed for audit of the PM CARES under Income Tax Act. However, audit will be conducted at the end of the Financial Year.

Yes. PM CARES Fund has received exemption from operation of all provisions of the Foreign Contribution (Regulation) Act, 2010. Foreign Donation is accepted from individuals and organizations based in Foreign countries through Foreign Credit / Debit Cards and also through Wire Transfer/SWIFT following the link on Home page of PM CARES Fund portal.

Donation in foreign currency can be made to PM CARES A/c in State Bank of India, New Delhi Main Branch, A/c No. 39239654818, IFSC-SBIN0000691, SWIFT Code-SBININBB104.

Name and address of the Nodal Branches of existing collection Banks are as below:-
Collection Accounts of PM CARES Fund