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CBDT NUDGE Campaign: Action Against Bogus Donation Claims under Sections 80G & 80GGC (PIB Release)

Updates

Income Tax GST India

The Central Board of Direct Taxes (CBDT) has launched a nationwide NUDGE Campaign to curb bogus donation claims under Sections 80G and 80GGC of the Income Tax Act, 1961, using a data-driven compliance approach.

As per an official Press Information Bureau (PIB) release dated 13 December 2025, the CBDT has detected large-scale misuse of donation-related deductions, often facilitated through intermediaries filing income-tax returns on a commission basis. Investigations revealed that donations were being routed through suspicious charitable trusts and Registered Unrecognised Political Parties (RUPPs), many of which were found to be non-operational or not engaged in genuine activities.

Based on advanced data analytics and Tax Scanner risk indicators, the CBDT identified high-risk behaviour patterns in cases involving claims under Sections 80G and 80GGC. As a taxpayer-friendly measure, a targeted NUDGE Campaign has been rolled out.

Under this initiative, SMS and email advisories are being issued from 12 December 2025 onwards, providing identified taxpayers an opportunity to voluntarily revise their Income-tax Returns for AY 2025–26 or file Updated Returns for earlier assessment years and withdraw incorrect claims, if any.

Taxpayers have been advised to ensure that their registered mobile numbers and email IDs are correct and active on the income-tax portal to avoid missing official communications.

Taxpayers claiming deductions under Section 80G should also review the latest FAQs issued under the NUDGE Campaign to ensure accurate and compliant claims.

Official PIB Release dated 13 December 2025

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