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
Notes:
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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.
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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not be denied to the donor even if, after giving of donation, the approval granted to those institute/associations is withdrawn.
Deduction in Respect of Rent Paid under Section 80GG Due Date for E-Filing of Quarterly TDS Return No 24Q,26Q 27Q And Form16& Form16A