Deduction in respect of certain donations for scientific research or rural development

Deduction in respect of certain donations for Scientific Research or Rural Development (80GGA)

An assessee whose total income does not include income from business or profession is entitled to a deduction of an amount equal to the donation made for the following purposes

  • Sums paid to a research association or to a University ,College or other institution to be used for scientific research, provided such association ,University ,college or institution is approved for the purpose
  • Sums paid to a research association or to a University ,College or other institution to be used for research in social science or statistical research, provided such association ,University ,college or institution is approved for the purpose
  • Sums ┬ápaid to a rural development fund setup and notified by central government for the purpose of section 35CCA
  • Sums paid to the National Urban Poverty Eradication Fund setup and notified by the central government
  • Etc..

From assessment year 2013-2014 onwards, to avail deduction u/s 80G and 80GGA any payment exceeding Rs 10,000 is to be paid by any mode other than cash.

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