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Donations for scientific research or development – Section 80GGA

Eligible Assessee – All assesses except those whose gross total income include income chargeable under the head “Profits and Gains of Business or Profession”.

Mode of payment – Donation by cash is allowed upto Rs. 10,000. For donation of more than Rs. 10,000 donation is to be made by any other mode.

 Eligible Payment – 100% of the amount so paid will be allowed as deduction

  1. any sum paid to a research association which has as its object the undertaking of scientific research or to a University, college or other institution to be used for scientific research provided that such association, University, college or institution is for the time being approved for the purposes of section 35(1)(ii)
  2. any sum paid to a research association which has as its object the undertaking of research in social science or statistical research or to a University college or other institution to be used for research in social science or statistical research provided that such association, University, college or institution is for the time being approved for the purposes of section 35(1)(ii)
  3. any sum paid to a public sector company or a local authority or to an association or institution approved by the National Committee, for carrying out any eligible project or scheme as approved u/s 35AC
  4. any sum paid to a rural development fund set up and notified by the Central Government for the purposes of section 35CCA(1)(c)
  5. any sum paid to the National Urban Poverty Eradication Fund set up and notified by the Central Government for the purposes of section 35CCA(1)(d)

If a deduction is claimed and allowed under section 80GGA, the same is not allowed as a deduction in any other provisions of the Act.

In a case where payment is made to the above mentioned persons and subsequently its approval is withdrawn, deduction is not denied.

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