National Defence Fund, (NDF) accepts voluntary contributions from Individuals, Organizations, Trusts, Companies and Institutions etc. All contributions towards NDF are exempt from Income Tax under section 80(G).
Terms of Donation
1. Donations from Government/budgetary support or from the balance sheets of PSUs are not accepted in NDF
2. NDF is used for the welfare of the members of the Armed Forces (including Para Military Forces) and their dependents. Hence conditional donations, where the donor specifically mentions that the amount is meant for a particular purpose, are not accepted in the NDF.
3. Contribution once Processed cannot be cancelled or refunded.