NGO need to have either prior permission or registration under FCRA.
In order to receive the contribution in any kind of currency or any things from foreign sources NGO needs the approval from Indian government which is called prior permission or they have to register under FCRA (foreign contribution regulation act). We CH centre have FCRA Registration to recieve foreign funds funds from foreign nationals, foreign agencies and foreign companies as well.
Section 80G providing income tax relief
Section 80G deductions under Income Tax Act is available for contributions made to certain relief funds and charitable institutions. Only donations made to prescribed funds qualify as a deduction. The Government of India introduced Section 80G deductions to encourage people to donate by providing income tax relief.
Donation by DD/Cheque in favour of
Payable at Calicut