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All About Donation and CSR expenditure to Prime Minister’s National Relief Fund (PMNRF)

all-about-donation-and-csr-expenditure-to-prime-ministers-national-relief-fund-pmnrf

Prime Minister’s National Relief Fund (PMNRF) was established in 1948, much before the Indian Parliament was born, or for that matter, even the Indian Constitution came into force, with public contributions to assist displaced persons from Pakistan.


About Prime Minister’s National Relief Fund (PMNRF)

In pursuance of an appeal by the then Prime Minister, Pt. Jawaharlal Nehru in January, 1948, the Prime Minister’s National Relief Fund (PMNRF) was established with public contributions to assist displaced persons from Pakistan. The resources of the PMNRF are now utilized primarily to render immediate relief to families of those killed in natural calamities like floods, cyclones and earthquakes, etc. and to the victims of the major accidents and riots. Assistance from PMNRF is also rendered, to partially defray the expenses for medical treatment like heart surgeries, kidney transplantation, cancer treatment and acid attack etc. 

The fund consists entirely of public contributions and does not get any budgetary support. The corpus of the fund is invested in various forms with scheduled commercial banks and other agencies. Disbursements are made with the approval of the Prime Minister. 

PMNRF has not been constituted by the Parliament. The fund is recognized as a Trust under the Income Tax Act and the same is managed by Prime Minister or multiple delegates for national causes. 

PMNRF operates from the Prime Minister’s Office, South Block, New Delhi-110011 and does not pays any license fee. Prime Minister is the Chairman of PMNRF and is assisted by Officers/ Staff on honorary basis.

The official website for the PMNRF is pmnrf.gov.in

Income Tax Benefits for Donation to PMNRF

PMNRF is exempt under the Income Tax Act, 1961 under Section 10 and 139 for return purposes. Contributions towards PMNRF are notified for 100% deduction from taxable income under section 80(G) of the Income Tax Act, 1961 without any limit of 10% of total income.

Permanent Account Number of PMNRF is AACTP4637Q.

PMNRF accepts only voluntary donations by individuals and institutions.

Contributions flowing out of budgetary sources of Government or from the balance sheets of the public sector undertakings are not accepted. Conditional contributions, where the donor specifically mentions that the amount is meant for a particular purpose, are not accepted in the Fund.

Contribution to PMNRF qualifies for CSR expenditure

Section 135 of the Companies Act, 2013 and Schedule VII thereto contain the provisions related to the expenditure on Corporate Social Responsibility (CSR) activities by certain corporates.


In this respect, it is to be noted that contribution or donation to the Prime Minister National Relief Fund (PMNRF) is already covered as spending for CSR activities in the Schedule VII. This provision was there in statute even before the outbreak of pandemic COVID-19. Therefore, any contribution to PMNRF by a corporate house will be counted towards its CSR expenditure.

Mode of making Donations to PMNRF - Online and Offline

Offline Donations

In case the donor deposits donations directly in any of the PMNRF collection banks, they are advised to provide complete transaction details along with their address to this office through e-mail at pmnrf@gov.in for speedy issue of 80(G) Income Tax Receipts.

Offline Form for making donation through cash/ cheque/ demand draft.

Online Donations

Link to make donations online is given here.

Online donation can be made through netbanking, debit/credit cards, UPI, QR Code.

Its UPI Address is: pmnrf@centralbank

One can scan the QR code to donate. QR Code can be scanned by any UPI App viz., BHIM.

FAQs on PMNRF

Q.1   Who heads the Prime Minister's National Relief Fund?

The Prime Minister heads the Prime Minister's National Relief Fund.

Q.2   How is the Prime Minister's National Relief Fund (PMNRF) administered?

The fund is administered on an Honorary basis by Joint Secretary to the Prime Minister as Secretary of the fund. He is assisted on Honorary basis by an Officer of the rank of Director.

Q.3   What criterions have been fixed for disbursal of funds held under PMNRF?

The disbursement out of the fund is made at the discretion of the Prime Minister, and in accordance with the Prime Minister's directions.

Q.4   What is the quantum of funds collected under PMNRF during last 10 years?

The quantum of funds collected under PMNRF during last 10 years is as follows:-
Financial Year
Amount Collected 
(Rs. in crore)
2009-2010
37.65
2010-2011
28.44
2011-2012
22.76
2012-2013
17.59
2013-2014
375.97
2014-2015
608.68
2015-2016
497.47
2016-2017
244.98
2017-2018
236.63
2018-2019
534.22

Q.5   What is the quantum of contribution received in foreign currency in PMNRF during the last 10 years?

The quantum of funds collected in foreign currency under PMNRF during last 10 years is as follows:-
Financial Year
Amount Collected
(Rs. in lakh)
2009-2010
256.49
2010-2011
1.32
2011-2012
0.04
2012-2013
0.16
2013-2014
85.84
2014-2015
37.17
2015-2016
115.92
2016-2017
96.76
2017-2018
27.88
2018-2019
245.04

Q.6   What is the quantum of funds disbursed under PMNRF during last 10 years?

Details of funds disbursed under PMNRF during last 10 years is as follows:-
Financial Year
Amount Disbursed
(Rs. in crore)
2009-2010
143.90
2010-2011
182.33
2011-2012
128.43
2012-2013
181.62
2013-2014
293.62
2014-2015
372.29
2015-2016
624.74
2016-2017
204.49
2017-2018
180.85
2018-2019
212.50

Q.7   Who audits the PMNRF?

The PMNRF is audited by an independent auditor outside the Government. At present, Sarc & Associates, Chartered Accountants are the auditors.

Q.8   What is the statutory period by which the accounts should be audited?

There is no statutory period prescribed for audit of the PMNRF under Income Tax Act. Generally, efforts are made to complete the audit at the earliest. Accounts upto the year 2018-19 have been audited.

Q.9   How are the surplus funds of PMNRF deployed?

In general, funds are either disbursed immediately or they are committed for specific purposes.The balance of the funds invested in various forms with scheduled commercial banks and other agencies to ensure long term sustainability.

Q.10   Is PMNRF exempted from paying Income Tax?

Yes, the fund is exempted from Income Tax under Section 10(23)(c).

Q.11   Are contributions towards the PMNRF exempted from Income Tax?

Yes, all contributions towards the PMNRF are exempted from Income Tax under Section 80(G).

Q.12   How does one make contributions to the Prime Minister's National Relief Fund (PMNRF)?

Contributions towards PMNRF can be made:-

(a) At Prime Minister's Office, South Block, in cash and through postal order, cheque or demand draft drawn in favour of the Prime Minister's National Relief Fund and through BHIM App/UPI (VPA : pmnrf@centralbank).

(b) Contributions can also be sent to Prime Minister's Office, South Block, New Delhi via post/money order from any of the Post Offices, without any charges.

(c) Contributions can also be made online through the collection banks portals and through portal of PMO i.e. pmindia.gov.in

(d) Through cash, cheque or demand draft drawn in favour of the Prime Minister's National Relief Fund deposited with any of the branches of the 26 designated Collection Banks of the PMNRF, mentioning donor details in the challan to be provided by the concerned bank/ branch.

(e) No charges will be levied by the network providers' viz. American Express, Diners Club International, Master Card, NPCI and VISA on the contributions being made through debit/credit cards.

Name and address of the Nodal Branches of these Collection Banks are:-
S.N.
Name of the Bank
Branch
Account Number/IFSC
1
Central Bank of India
66, Janpath, New Delhi
SB A/C No. 3208166595
IFSC: CBIN0280318
2
Allahabad Bank
17, Sansad Marg, New Delhi
SB A/C No. 20015884642
IFSC:ALLA0210163
3
Axis Bank
New Delhi Main Branch, Statesman House, 148, Barakhamba Road, New Delhi
SB A/C No. 007010100273206
IFSC:UTIB0000007
4
Bank of Baroda
Ground Floor, 16, Sansad Marg, New Delhi
SB A/c No.05860100004336
IFSC:BARB0PARLIA
5
Bank of India
54, Janpath, New Delhi
SB A/C No.600010100028419
IFSC: BKID0006000
6
Canara Bank
Urdu Ghar, 212, Deen Dayal Upadhyay Marg, New Delhi
SB A/C No.0158101019957
IFSC: CNRB0000158
7
Corporation Bank
M-41, Connaught Circus, New Delhi
SB A/C No.520101258635602
IFSC: CORP0000141
8
HDFC Bank
B-6/3, Safdarjung Enclave, DDA Commercial Complex, New Delhi
SB A/C No.00031110003169
IFSC:HDFC0000003
9
ICICI Bank
D-949, New Friends Colony, New Delhi-65.
SB A/C No.004601050588
IFSC: ICIC0000046
10
Indian Bank
G-41, Connaught Place, New Delhi
SB A/C No.438302992
IFSC:IDIB000C139
11
Indian Overseas Bank
10, Jeevan Deep Building, Sansad Marg, New Delhi
SB A/C No.076201000017630
IFSC: IOBA0000762
12
Punjab National Bank
5, Sansad Marg, New Delhi
SB A/C No.0153000100909701
IFSC: PUNB0015300
13
State Bank of India
Institutional Division, 4th Floor, Sansad Marg, New Delhi
SB A/C No.11084243321
IFSC: SBIN0000691
14
Syndicate Bank
South Block, New Delhi
SB A/C No.90552010081008
IFSC: SYNB0009055
15
UCO Bank
5, Sansad Marg, New Delhi
SB A/C No.01200100388629
IFSC: UCBA0000120
16
Union Bank of India
14/15 F, Connaught Place, New Delhi
SB A/C No.307802010048475
IFSC: UBIN0530786
17
Yes Bank Ltd.
11/48, Diplomatic Enclave, Malcha Marg, Chankyapuri, New Delhi
SB A/C No.000394600000033
IFSC: YESB0000003
18
IDBI Bank Ltd.
Surya Kiran Building, Ground Floor, 19, Kasturba Gandhi Marg, New Delhi
SB A/C No.0011104000414852
IFSC: IBKL0000011
19
Kotak Mahindra Bank
A/24, Safdarjung Enclave, New Delhi-29
SB A/C No.4311192010
IFSC: KKBK0000175
20
United Bank of India
P-90/8, J.C. Das Building, Connaught Circus, New Delhi-1
SB A/C No.0276012470601
IFSC: UTBI0CON702
21
Bank of Maharashtra
B-29, Connaught Circus, New Delhi
SB A/c No.60113604146
IFSC: MAHB0000343
22
Oriental Bank of Commerce
M-1/2/3, Connaught Place, New Delhi
SB A/c No.10482011012215
IFSC: ORBC0101048
23
Punjab & Sind Bank
H Block, Connaught Place, New Delhi
SB A/C No.00131000914431
IFSC: PSIB0000013
24
Andhra Bank
M-35, Connaught Circus, New Delhi
SB A/C No.008410100023859
IFSC: ANDB0000084
25
IndusInd Bank Ltd.
A-276 Bhishma Pitamah Marg, A-Block, Defence Colony, New Delhi-24
SB A/c No.100040717981
IFSC: INDB0000281
26
IDFC Bank Ltd.
Sood Tower 4th floor, East Wing, Barakhambha Road, New Delhi-110001
SB A/C No.10000604190
IFSC: IDFB0020101

Q.13   Whether Public Sector Undertakings can contribute towards the PMNRF?


PMNRF accepts only voluntary contributions by individuals and institutions. Contributions flowing out of budgetary sources or from the balance sheets of the Public Sector Undertakings are not accepted.


Q.14 Who is the authority to issue certificate for claiming deductions u/s 80(G) of the Income Tax Act, 1961 in respect of donations made by employees of an organisation to the PMNRF?

As per Ministry of Finance Circular No. 2/2005 dated 12th January 2005, "in cases where employees make donations to the Prime Minister's National Relief Fund, the Chief Minister's Relief Fund or the Lieutenant Governor's Relief Fund through their respective employers, it is not possible for such funds to issue separate certificate to every such employee in respect of donations made to such funds as contributions made to these funds are in the form of a consolidated cheque. An employee who makes donations towards these funds is eligible to claim deduction u/s 80(G) of the Income Tax Act, 1961. In respect of such donations as indicated above benefit will be admissible u/s 80(G) of the Income Tax Act, 1961 on the basis of the certificate issued by Drawing and Disbursing Officer [DDO] / Employer in this behalf."

Q.15   How are the funds available with the PMNRF proposed to be utilized?

A very large proportion of the funds stands committed to be utilized in a phased manner for various schemes announced by PM. Funds are also earmarked for medical assistance, floods, drought, terrorist violence and other such unforeseen occurrences, with a reserve for emergencies.

Q.16   Who are eligible to receive money from the Prime Ministers National Relief Fund?

The Prime Minister's National Relief Fund (PMNRF) is primarily utilized to render immediate relief to families of those affected by natural calamities like floods, cyclones and earthquakes etc. and to victims of the major accidents and riots. In addition to this, the PMNRF provides financial assistance to indigent patients for treatment of major diseases at Government/PMNRF empanelled hospitals to partially defray the expenses.

Q.17   What is the method of selection of eligible recipients?

The disbursement out of the fund is made at the discretion of the Prime Minister, and in accordance with the Prime Minister's directions.

Q.18   Are all applications received in the PMNRF for grant of financial assistance for taking medical treatment considered?

PMNRF operates on limited resources and as large number of requests are received seeking financial assistance for medical treatment, it is not possible to accommodate all requests due to the limited resources.

Q.19 Whether the funds with the PMNRF are kept in a common pool or in special accounts for specific purposes?

The funds available with the PMNRF are kept in common pool.

Q.20 Whether the Company receiving donations for PMNRF is authorized to utilize the amount so collected for providing relief measures on their own?

PMNRF gets control over contributions only after they have been received.

Q.21 Is there any system in place to ensure that donations collected by Companies authorized to do so, particularly PSUs, for contribution to PMNRF are promptly remitted by them for credit to the designated fund?

Contributions particularly from the PSUs/Companies towards the PMNRF are either received directly from them or through the concerned Ministry. Formal Receipt for the contribution is issued in the name of donor and dispatched to the sender for onward transmission to the donor. PMNRF is involved only from the point of receipt of contribution, and it is upto the donor organization to ensure that collections are sent to PMNRF.

Q.22 In cases where the contributions collected were actually not remitted for credit to PMNRF, what would be the status of Income Tax Relief which the donors would have claimed (and even being admitted by the Assessing Authority) based on the receipts issued to them by the Company?

Income tax benefit can be claimed by a donor on the basis of PMNRF receipt issued by the Prime Minister's Office against his contribution.

Q.23 What documents are required to be enclosed by the applicant along with application for grant of financial assistance from PMNRF for medical treatment?

Applicants can apply for grant of financial assistance through an application (format also available at the website) addressed to the Prime Minister. Applicants, applying for grant of financial assistance for medical treatment, are required to enclose two passport size photographs of patient (one pasted on application, another stapled with application), copy of residence proof, original medical certificate mentioning the type of disease and estimated cost of expenditure and copy of his income certificate. List of private hospitals empanelled with the PMNRF is posted separately at the PMNRF website which could be used by the applicant for reference at the time of applying for grant(All government hospitals are already empanelled with PMNRF). After receipt of application, the same is considered and disbursements are made at the sole discretion of the Prime Minister, keeping in view availability of funds and prior commitments of the PMNRF.

Q.24   Does PMNRF has a PAN?

Yes, PMNRF has been allotted a Permanent Account Number (PAN) XXXXXX637Q.

Author's Note: the PAN of PMNRF is masked at the PMNRF website whereas the PAN of PMNRF is clearly published on PM India website.

FAQs on Donation to PMNRF

Q.1   What is PMNRF?

PMNRF stands for Prime Minister's National Relief Fund. The fund was setup in the year 1948 to assist relief work. The details about the fund, its administration, ways to contribute etc. have been provided at website www.pmindia.gov.in.

Q.2   What are the various modes of payment for online contribution?

PMNRF accepts online contribution through net banking, credit and debit cards and through BHIM App/UPI (VPA: pmnrf@centralbank).

Q.3   Does the website submit the information in secure mode?

Yes. The PMNRF website submits the information over Secure Socket Layer (SSL), provides a secure channel to exchange information in encrypted mode.

Q.4   How do I know about the status of my payment online?

After you make the payment at the netbanking interface of the concerned bank, the status of payment is shown at the following pages. In case the payment is successful, the same is displayed at status page as well as conveyed to the email address / mobile number given by you. In case you are still not able to know the status of your payment. You may click Transaction History and find out the status of your transaction.

Q.5   Is there any transaction charge for online payment?

There is no transaction charges levied by PMNRF for online payment. However some banks may levy the netbannking transaction charges, which may vary from bank to bank.

Q.6   How does one make contributions to the Prime Ministers National Relief Fund (PMNRF)?

Contributions towards PMNRF can be made:-

(a) At Prime Minister's Office, South Block, in cash and through postal order, cheque or demand draft drawn in favour of the Prime Minister's National Relief Fund and through BHIM App/UPI (VPA : pmnrf@centralbank) .

(b) Contributions can also be sent to Prime Minister's Office, South Block, New Delhi via post/money order from any of the Post Offices, without any charges.

(c) Contributions can also be made online through the collection banks portals and through portal of PMO i.e. pmindia.gov.in.

(d) Through cash, cheque or demand draft drawn in favour of the Prime Minister's National Relief Fund deposited with any of the branches of the 28 designated Collection Banks of the PMNRF, mentioning donor details in the challan to be provided by the concerned bank/ branch.

(e) No charges will be levied by the network providers' viz. American Express, Diners Club International, Master Card, NPCI and VISA on the contributions being made through debit/credit cards. Name and address of the Nodal Branches of these Collection Banks are:-

Q.7   Whether donations in foreign currency may be made to PMNRF?

Donations in foreign currency may be made to PMNRF A/c in Central Bank of India, 66, Janpath, New Delhi-110001, A/c No. 1226769846, IFS Code – CBIN0280318, SWIFT Code – CBININBBJAN. After making donations, the donor may send details viz.
(i) sender name,
(ii) address,
(iii) ordering institution/bank,
(iv) transaction reference number,
(v) amount remitted in foreign currency & in Indian National Rupees (INR) and
(vi) date of transaction,
through e-mail at pmnrf@gov.in.

*It may please be noted that this account is specifically meant for donation in foreign currency only. Any donation in Indian Currency (i.e. in Rs.) should not be credited to this account.



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