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.
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.
For claiming deduction under Section 80GGA, the assessee is required to furnish a certificate from the association or institution to the following effect:
In case the association is involved training of persons for, the certificate must attest the following:
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.
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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