the PMNRF are 100% tax-deductible under section 80G of the Income Tax Act, 1961. Prime Minister's Citizen Assistance and Relief in Emergency Situations Fund (PM Cares Fund) In March 2020, after the rapid spread of the COVID - 19 virus from Wuhan to countries across the world, Prime Minister Narendra Modi announced the formation of a special fund to deal with any kind of emergency or distress situations like the COVID-19 pandemic. The fund being fully voluntary without any government budgetary support, PM Modi appealed to the public to donate generously towards the fund. Following this donors from all sections of the society donated whole heartedly. Initially in FY 2019-20 the fund received Rs 3076.62 crores in just 5 days of its announcement. Initially the fund was used to procure COVID emergency products like ventilators, PPE kits for frontline workers and also funding the vaccine resaearch efforts and procurement. By FY 2020-21 the corpus of the PM Cares Fund was around Rs 10990 crore. Deputy Prime Minister The post of deputy prime minister of India is not technically a constitutional post, nor is there any mention of it in an Act of Parliament. But historically, on various occasions, different governments have assigned one of their senior ministers as the deputy prime minister. There is neither constitutional requirement for filling the post of deputy PM, nor does the post provide any kind of special powers. Typically, senior cabinet ministers like the finance minister or the home minister are appointed as deputy prime minister. The post is considered to be the senior most in the cabinet after the prime minister and represents the government in his/her absence. Generally, deputy prime ministers have been appointed to strengthen the coalition governments. The first holder of this post was Vallabhbhai Patel, who was also the home minister in Jawaharlal Nehru's cabinet. See also List of prime ministers of India President of India List of presidents of India Deputy Prime Minister of India Air transports of heads of state and government Official state car Notes References External links Parliament of India India 1947 establishments in India