Prime Minister's National Relief Fund (PMNRF)

Prime Minister’s National Relief Fund (PMNRF)

Prime Minister's National Relief Fund (PMNRF) provides financial assistance for disaster relief, medical treatment, and welfare support. Donations are voluntary and eligible for tax exemption under Section 80G of the Income Tax Act.

Table of Contents

Context: Recently PM has announced an ex-gratia from PMNRF to Fire Factory explosion victims in Gujarat’s Banaskantha.

Prime Minister’s National Relief Fund (PMNRF)

Prime Minister’s National Relief Fund (PMNRF) was established in 1948 by Jawaharlal Nehru to provide financial assistance to victims. It provides financial assistance for treatment, rehabilitation, and other essential requirements. PMNRF is administered by the Prime Minister and works solely through voluntary contributions. Contributions to PMNRF are eligible for exemption under Section 80G of the Income Tax Act and can be made online.

The fund is managed by the Prime Minister and operates with voluntary donations from individuals and institutions. (No Budgetary Support).
Contributions to PMNRF are exempt from Income Tax under Section 80(G).
PMNRF is audited by an independent auditor outside the Government. (Not CAG)

Objectives of PMNRF

The fund provides financial assistance for:

Natural disasters (earthquakes, cyclones, floods, etc.)
Major accidents (fire incidents, industrial explosions, etc.)
Medical treatment for serious diseases (heart surgeries, kidney transplants, etc.)

Key Features of PMNRF

Fully Voluntary: Contributions are voluntarily made by institutions, trusts, organizations, and individuals.
Tax Relief: The donations to PMNRF qualify for 100% exemption under Section 80G of the Income Tax Act, 1961.
No Government Budget Allocation: The fund is run autonomously from the government budget and depends entirely on donations.
Handled by the Prime Minister: The Prime Minister controls the use of the fund independently.
Transparency and Accountability: The PMNRF is audited periodically, and the reports are posted on the website of the PMNRF.

Recent Utilization of PMNRF

Flood relief assistance, earthquake relief assistance, and cyclone relief assistance in India.
COVID-19 treatment financial assistance and pandemic relief assistance.
Financial assistance for the families of defence forces personnel who died on duty.

Difference Between PMNRF and PM CARES Fund

Feature	PMNRF	PM CARES Fund
Established	1948	2020
Purpose	Disaster relief, medical aid and financial assistance	COVID-19 & national emergencies, and disaster management
Management	Prime Minister	Prime Minister with a committee (Ministers of Defence, Home, and Finance)
Transparency	Audited but not RTI-bound	Not subject to RTI
Tax Benefits	100% exemption under Section 80G	100% exemption under Section 80G

Conclusion

PMNRF is still an important fund for humanitarian relief, assisting millions during emergencies. With the involvement of the public and the government, it continues to offer relief to affected persons in all parts of India.