The Prime Minister's Citizen Assistance and Relief in Emergency Situations Fund (PM CARES Fund) has been set up by the Central Government on 28-03-2020 following the COVID-19 pandemic in India. The fund will be used for combating the Coronavirus outbreak and similar pandemic like situations in the future. To encourage donations to PM CARES Fund, the Government has amended Section 80G to provide 100% deduction in respect thereof.
from taxmann.com News https://www.taxmann.com/topstories/222330000000020548/ordinance-2020-deduction-under-section-80g-in-respect-of-contribution-to-‘pm-cares-fund’.aspx
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