The objective of setting up the "Chief Minister's Relief Fund" is to provide immediate financial assistance to the victims of natural calamities like flood, fire, earthquakes, accidents and also people suffering from various ailments. The donations received through cash, Money order, Cheques or Bank Drafts from individuals/institutions/organizations are deposited in this fund. These contributions are exempted from Income Tax under Sec. 80-G (2) (a) (v) of the Income Tax Rule-1961.