section 80gga

Hello, in this post we will learn all about Section 80GGA.

What is Section 80GGA?

Section 80GGA allows deductions for donations made towards scientific research or rural development.

For Section 80GGA, all assessees except those who have an income (or loss) from a business and / or a profession are eligible for the deduction.

Donations Eligible Under Section 80GGA

  • Any sum paid to a research association which undertakes scientific research, or a sum paid to a college, university or any other institution to be used for scientific research that is all approved by the prescribed authority u/s 35(1)(ii).
  • Sum paid to a research association which undertakes research in social science or statistical research, or sum paid to a college, university or any other institution to be used for the same purpose, and these must all be approved by the prescribed authority under section 35(1)(iii)
  • Sum paid to an approved association or institution which undertakes any program of rural development and is approved under section 35CCA
  • The sum paid to an approved association or institution which undertakes training of person(s) for implementing programs of rural development
  • Amount paid to a public sector company, local authority or an approved association or institution which carries out projects or schemes approved under section 35AC.
  • Sum paid to a notified Rural Development Fund
  • The total sum paid to notified Fund for Afforestation
  • Sum paid to notified National Poverty Eradication Fun

If a deduction has been allowed u/s 80GGA, such expenses shall not be deductible under any other provision of the IT act.

Related: Section 80G of the Income Tax Act

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