What are the Differences between PM CARES Fund and PMNRF?

The Prime Minister Relief Fund was set up in 1948 to assist the displaced peoples from Pakistan at the time of Partition. On the other hand, The PM Cares Fund was set up on 27 March 2020 by Prime Minister Shri Narendra Modi to deal with Covid-19.
Jun 29, 2020 10:21 IST
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Difference between PM CARES Fund and PMNRF
Difference between PM CARES Fund and PMNRF

A National Relief Fund for dealing with natural disasters in India was established in 1948 at the time of independence. Despite the previous establishment another likewise fund that is PM Care Fund has been established by the present NDA government. Let us read key differences in this article.

About Prime Minister's National Relief Fund (PMNRF):-

The Prime Minister's National Relief Fund was established by the former and late Prime Minister Jawaharlal Nehru in January 1948. The main purpose of its establishment was to help the displaced people of Pakistan during the partition of the country.

Currently, the funds collected in this pool are used to provide immediate relief to the families of those killed in earthquakes, cyclones, floods, tsunamis, and other natural disasters and to victims of major accidents and communal riots.

Apart from this, the fund is also used for medical treatment like kidney transplant, heart surgery, acid attack, and cancer treatment of needy people.

The best feature of this fund is that it is audited every year. The yearly audit gives a clear picture of the funds' financial condition to every citizen of the country. See picture below;

What is PM Cares Fund?

The PM Cares Fund has been established by the current Prime Minister Shri Narendra Modi on 27 March 2020. The main objective behind its establishment is to arrange finance to deal with COVID-19 epidemic in India.

The full form of the PM Cares fund is “The Prime Minister's Citizen Assistance and Relief in Emergency Situations Fund.”

Since its establishment, the PM cares fund is being criticized for not having any auditor of the fund. But due to political pressure, the central government has appointed an auditor for the same.

Difference between PM Care Fund and Prime Minister National Relief Fund:-




Purpose of


To help poor people affected by COVID-19

To help those displaced from Pakistan during partition

Date of establishment 

27 March 2020

January 1948


Prime Minister of India

Prime Minister of India


The Home Minister, Finance Minister and Defense Minister are members of the Trust while the Prime Minister can nominate 3 other eminent personalities from different areas as members of the Trust.

Congress President and representative of FICCI and Tata Trusts.

Expenditure on

To deal with any kind of emergency like COVID-19 epidemic.

To deal with natural calamities, accidents and riot victims and for medical treatment like kidney transplant, heart surgery, acid attack and cancer treatment etc.

Tax rebate

The entire amount donated by the person, institution or company will come under the tax exemption.

All contributors who donated to PMNRF will get 100% tax exemption under Section 80 (G) of Income Tax Act 1961.

 Audited by

During the meeting held on 23 March 2020, the Trustees of PM Care Fund decided to appoint M/S SARC Associates Chartered Accountants, New Delhi as Auditor of PM Care Fund for 3 years. This firm is headed by Sunil Kumar Gupta, who audits the PM National Relief Fund also.

It is audited by an independent auditor outside the government. Currently, M/S SARC Associates Chartered Accountants is its auditors.

Current Balance

 Rs.9,677.9 crore (May 20, 2020), Unofficial data

Rupee. 3800 crores (December 2019) official data 

These were some important differences between the PM Care Fund and the Prime Minister's Relief Fund. It is expected that the Central Government will soon clear the confusion by disclosing the amount deposited in the PM Cares fund. 


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