Prime Minister's National Relief Fund(PMNRF) and National Defence Fund(NDF)

All donations towards the Prime Minister's National Relief Fund(PMNRF) and the National Defence Fund(NDF) are notified for 100% deduction from taxable income under Section 80G of the Income Tax Act,1961

The government has clarified that there has been no change in the GST law and taxation relating to farmers since its implementation.

The Finance Ministry in a statement said that support services to agriculture, forestry, fishing or animal husbandry are exempted from GST. The exempted support services include renting or leasing of vacant land with or without a structure incidental to its use.

It said, thus, renting or leasing of land by farmers for agriculture, forestry, fishing or animal husbandry on share cropping or otherwise is also exempted from GST.

The clarification of the Ministry came in view of the media reports that certain changes have been made in GST law relating to farmers. The Ministry said, agriculturists are also exempted from taking GST registration.

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