Circular No. 752

533. 100 per cent deduction to be granted from total income while calculating tax for the purpose of TDS for contributions made to A.P.C.M’s Cyclone Relief Fund

What this is

Circular No. 752 was issued by the Central Board of Direct Taxes on 26 March 1997. Its subject is 533. 100 per cent deduction to be granted from total income while calculating tax for the purpose of TDS for contributions made to A.P.C.M’s Cyclone Relief Fund.

This grants an exemption or a relief under a provision that allows one. Read the conditions attached: an exemption notification is construed strictly, and a condition missed is the exemption lost.

What it does

Allows the deduction for contributions to the A.P.C.M's Cyclone Relief Fund to be given at the deduction stage. Contributions to that Fund are fully deductible from total income under section 80G. The Board's view is that the deduction may be taken into account in computing total income when working out the tax to be deducted at source.

Why it was issued

To let employees who had contributed to the Fund get the benefit through reduced deduction at source rather than having to wait for a refund on assessment.

Who it reaches

Employees who contributed to the A.P.C.M's Cyclone Relief Fund
Employers computing tax deductible from salaries
Assessing Officers verifying deduction at source computations

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.80G	s.133, s.332, s.354

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

533. 100 per cent deduction to be granted from total income while calculating tax for the purpose of TDS for contributions made to A.P.C.M’s Cyclone Relief Fund
Under the provisions of section 80G of the Income-tax Act, 1961, contributions made to the A.P.C.M’s Cyclone Relief Fund have been made fully exempt from tax, and can hence be taken as a deduction from total income.
The Board is of the view that the said deduction can be made from total income while computing the tax to be deducted at source.
Circular : No. 752, dated 26-3-1997.

What to watch

The relief is for this one Fund; a section 80G donation to another institution is not covered by this circular and the ordinary position on giving section 80G credit at the deduction stage applies.
The deduction is 100 per cent, so the whole contribution reduces total income for the computation.
The employer would still need proof of the contribution before reducing the deduction.
The Fund and the relief are tied to the cyclone relief effort of that time.

Where you meet it

In an employer's salary tax computation of that period, or in an order under section 201 questioning why less tax was deducted.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Circular No. 6/2026 — Condonation of delay in filing Form No. 10AB electronically for approval under clause(ii) of the first proviso to sectio 2 July 2026
Notification No. 166/2025 [F. No. 300176/2/2025/ITA-I] / SO 5551(E) — Minstry of Finance 2 December 2025
Notification No. 40/2024 [F. No. 176/2/2023-ITA-I] / SO 1771(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 23 April 2024
Notification No. 34/2023 [F. No. 370142/13/2023-TPL] / GSR 399(E) — Ministry of Finance 30 May 2023
Notification No. 29/2022 [F. No.176/2/2022-ITA-I] / SO 1770(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 11 April 2022
Notification No. 36/2021 [F. No. 176/1/2021/ITA-I]/SO 1698(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 23 April 2021

← Circular No. 754 · Circular No. 751 →

A circular binds the department, not you and not a court. The Board issues a circular to its own officers. An assessee may hold the department to a circular that helps him; the department cannot hold an assessee to one that hurts him, and the Tribunal and the courts decide the law for themselves.

Source: the Income Tax Department’s own published text — its page for this instrument.