Deduction in Respect of Certain Donation for Scientific Research or Rural Development under Section 80GGA

Eligible assessee:

Any person whose total income doesn’t include income chargeable u/s 28.

Eligible payment:

Payment to an institution approved for the purpose of section. 35, 35AC, 35CCA.

Amount of deduction:

Actual payment


  1. Although an assessee having income chargeable u/s 28 can’t claim deduction under this sec, yet he can claim deduction under section 35,35AC, 35CCA while computing income taxable u/s 28.
  2. It is specifically provided that the deduction of donation given to the institute approved u/s 80GGA shall not be denied to the donor even if, after giving of donation, the approval granted to those institute/associations is withdrawn.

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