Section 80GGA Deduction

Section 80GGA Deduction can be claimed by taxpayers for donations made for scientific, social or statistical research or rural development. Section 80GGA deduction is different from Section 80G deduction.

Research Donations Eligible for Deduction under Section 80GGA

Amount paid by the assessee in the previous year to an approved research association, university, college or other institution to be used for scientific research or research in social science or statistical research.

Research Donations Eligible for Deduction under Section 80GGA

Rural Development Donations Eligible for Deduction under Section 80GGA

Rural Development Donations Eligible for Deduction under Section 80GGA

Amount paid by the assessee in the previous year to an association or institution, which has as its object the undertaking of any programme of rural development, to be used for carrying out any approved programme of rural development.

Certificate for Claiming 80GGA Deduction

For claiming deduction under Section 80GGA, the assessee is required to furnish a certificate from the association or institution to the following effect:

  1. The programme of rural development had been approved by the prescribed authority before the 1st day of March, 1983.
  2. The programme involves work by way of construction of any building or other structure (whether for use as a dispensary, school, training or welfare centre, workshop or for any other purpose) or the laying of any road or the construction or boring of a well or tube-well or the installation of any plant or machinery, and such work has commenced before the 1st day of March, 1983.

In case the association is involved training of persons for, the certificate must attest the following:

  1. The prescribed authority had approved the association or institution before the 1 March, 1983.
  2. The training of persons for implementing any programme of rural development had been started by the association or institution before the 1 March, 1983.

Form 58A Certificate

Amount paid by the assessee in the previous year to a public sector company or a local authority or to an association or institution approved by the National Committee, for carrying out any eligible project or scheme. The assessee shall furnish a certificate in Form 58A from the payee under rule 11O of the Income-tax Rules, 1962.

Eligibility for Deduction

No deduction shall be allowed under this section in respect of any sum exceeding ten thousand rupees unless such sum is paid by any mode other than cash. 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'.

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