Claim Deduction for Donation to Scientific Research Association -80GGA

Donation to Scientific Research & Association

Under the provision of Section 80GGA of the Income Tax Act, 1961 provides deduction in respect of payment to the following – a.      Approved research association or to a University, college or other institution to be used for scientific research b.      Approved research association, University, college or other institution to be used for research in social science or statistical research c.       Association or institution, which has as its object the undertaking of any programme of rural development, or training of persons for implementing programmes of rural development. d.      Public sector company or local authority or to an association or institution approved by the National Committee, for carrying out any eligible project of rural development. e.       Any sum paid to a rural development fund f.       Any sum paid to the National Urban Poverty Eradication Fund. EXCEPTION ALLOWED IN THIS SECTION:

  • No deduction under this section shall be allowed in the case of an assessee whose gross total income includes income which is chargeable under the head “Profits and gains of business or profession”.
  • The assessee shall not be denied deduction even if, after giving donation, the approval granted to the associations has been withdrawn.

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