Any person whose total income doesn’t include income chargeable u/s 28.
Payment to an institution approved for the purpose of section. 35, 35AC, 35CCA.
Amount of deduction:
- 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.
- 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not be denied to the donor even if, after giving of donation, the approval granted to those institute/associations is withdrawn.