Section 80GGA of Income Tax Act "Deduction in respect of certain donations for scientific research or rural development"
80GGA. (1) In computing the total income of an assessee,
there shall be deducted, in accordance with and subject to
the provisions of this section, the sums specified in
sub-section (2).
(2) The sums referred to in sub-section (1) shall be the
following, namely :-
(a) any sum paid by the assessee in the previous year to a
research association which has as its object the undertaking
of scientific research or to a University, college or other
institution to be used for scientific research :
Provided that such association, University, college or
institution is for the time being approved for the purposes
of clause (ii) of sub-section (1) of section 35;
(aa) any sum paid by the assessee in the previous year to
a research association which has as its object the
undertaking of research in social science or statistical
research or to a University, college or other institution to
be used for research in social science or statistical
research:
Provided that such association, University, college or
institution is for the time being approved for the purposes
of clause (iii) of sub-section (1) of section 35.
Explanation.-The deduction, to which the assessee is
entitled in respect of any sum paid to a research
association, University, college or other institution to
which clause (a) or clause (aa) applies, shall not be denied
merely on the ground that, subsequent to the payment of such
sum by the assessee, the approval to such association,
University, college or other institution referred to in
clause (a) or clause (aa), as the case may be, has been
withdrawn;
(b) any sum paid by the assessee in the previous year-
(i) 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 programme of
rural development approved for the purposes of section
35CCA; or
(ii) to an association or institution which has as its
object the training of persons for implementing programmes
of rural development :
Provided that the assessee furnishes the certificate
referred to in sub-section (2) or, as the case may be,
sub-section (2A) of section 35CCA from such association or
institution.
Explanation.-The deduction, to which the assessee is
entitled in respect of any sum paid to an association or
institution for carrying out the programme of rural
development to which this clause applies, shall not be
denied merely on the ground that subsequent to the payment
of such sum by the assessee, the approval granted to such
programme, or as the case may be, to the association or
institution has been withdrawn;
(bb) any sum 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 :
Provided that the assessee furnishes the certificate
referred to in clause (a) of sub-section (2) of section 35AC
from such public sector company or local authority or, as
the case may be, association or institution.
Explanation 1.- The deduction, to which the assessee is
entitled in respect of any sum paid to a public sector
company, or to a local authority or to an association or
institution for carrying out the eligible project or scheme
referred to in section 35AC, shall not be denied merely on
the ground that subsequent to the payment of such sum by the
assessee,-
(a) the approval granted to such association or institution
has been withdrawn; or
(b) the notification notifying the eligible project or
scheme referred to in section 35AC carried out by the public
sector company, or local authority or association or
institution has been withdrawn.
Explanation 2.-For the purposes of this clause, the
expressions "National Committee" and "eligible project or
scheme" shall have the meanings respectively assigned to
them in the Explanation to section 35AC;
(c) any sum paid by the assessee in any previous year ending
on or before the 31st day of March, 2002 to an association
or institution, which has as its object the undertaking of
any programme of conservation of natural resources or of
afforestation, to be used for carrying out any programme of
conservation of natural resources or of afforestation
approved for the purposes of section 35CCB :
Provided that the association or institution is for the time
being approved for the purposes of sub-section (2) of
section 35CCB;
(cc) any sum paid by the assessee in any previous year
ending on or before the 31st day of March, 2002 to such fund
for afforestation as is notified by the Central Government
under clause (b) of sub-section (1) of section 35CCB;
(d) any sum paid by the assessee in the previous year to a
rural development fund set up and notified by the Central
Government for the purposes of clause (c) of sub-section (1)
of section 35CCA;
(e) any sum paid by the assessee in the previous year to the
National Urban Poverty Eradication Fund set up and notified
by the Central Government for the purposes of clause (d) of
sub-section (1) of section 35CCA.
(2A) No deduction shall be allowed under this section in
respect of any sum exceeding 28[two] thousand rupees unless
such sum is paid by any mode other than cash.
(3) Notwithstanding anything contained in sub-section (1),
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".
(4) Where a deduction under this section is claimed and
allowed for any assessment year in respect of any payments
of the nature specified in sub-section (2), deduction shall
not be allowed in respect of such payments under any other
provision of this Act for the same or any other assessment
year.
29[Explanation.-For the removal of doubts, it is hereby
declared that the claim of the assessee for a deduction in
respect of any sum referred to in sub-section (2) in the
return of income for any assessment year filed by him, shall
be allowed on the basis of information relating to such sum
furnished by the payee to the prescribed income-tax
authority or the person authorised by such authority,
subject to verification in accordance with the risk
management strategy formulated by the Board from time to
time.]
What is Deduction in respect of health insurance premia? Section 80D of Income Tax Act 1961
What is Deduction in respect of medical treatment, etc? Section 80DDB of Income Tax Act 1961
Section 80EEA Deduction in respect of interest on loan taken for certain house property
Section 80EEB Deduction in respect of purchase of electric vehicle
What is Deductions in respect of rents paid? Section 80GG of Income Tax Act 1961