Donations Eligible Under Section 80GGA

  • Any sum paid to a research association which undertakes scientific research, or a sum paid to a college, university or any other institution to be used for scientific research that is all approved by the prescribed authority under section 35(1)(ii)
  • Sum paid to a research association which undertakes research in social science or statistical research, or sum paid to a college, university or any other institution to be used for the same purpose,  and these must all be approved by the prescribed authority under section 35(1)(iii)
  • Sum paid to an approved association or institution which undertakes any program of rural development and is approved under section 35CCA
  • Sum paid to an approved association or institution which undertakes training of person(s) for implementing programs of rural development
  • Sum paid to a public sector company, local authority or an approved association or institution which carries out projects or schemes approved under section 35AC.
  • Sum paid to notified Rural Development Fund
  • Sum paid to notified Fund for Afforestation
  • Sum paid to notified National Poverty Eradication Fund

If a deduction has been allowed under section 80GGA, such expenses shall not be deductible under any other provision of the income tax act.

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