Deduction in respect of certain donations for scientific research or rural development - Section 80GGA

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..... nation to the institutions specified u/s 80GGA is allowed as a deduction u/s 80GGA . It should be noted that this deduction for donation specified to institutions u/s 80GGA is only available to those taxpayers who don t have any income from any business/profession (Business assessee allowed this deduction u/s 35CCA). Mode of payment - Donation ca be given in cash or by cheque or draft. However, no .....

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..... sons for implementation of rural development programmes, or to a notified rural development fund or to the notified urban poverty eradication fund. (Same deduction allowed to business assessees u/s 35CCA) . In this case, the assessee should furnish a certificate as is required u/s 35CCA . iv. To a public sector company or a local authority, or to an association or institution approved by the Natio .....

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..... n respect of any sum referred under this section in the return of income for any assessment year filed by him, shall be allowed on the basis of information subject to verification in accordance with the risk management strategy formulated by the Board from time to time. Filling of statement of donation by donee to cross check claim of donation by donor - W.e.f. October 1, 2020, an entity which get .....

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