Akshaya Patra Donation – How can you avail this tax exemption? As an NGO, Akshaya Patra is registered under section 35AC of the Income Tax Act 1961. Hence, every donation above Rs 500 made to the Foundation is eligible for a 100% tax exemption under Section 80GGA. So, if you make a donation of a minimum of Rs 500, you can avail this benefit. The receipts acknowledging the donation will be sent to you within 10 days of making the donation – the tax certificate is generated within six days and reaches you within 10 days. The good Samaritans outside of India, who wish to donate to the Foundation need not worry either. Non-resident Indians (NRIs), holding an Indian passport too are eligible for 100% tax exemptions under the aforementioned sections of the Income Tax Act.