Insertion of New Section 80GGA

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..... duction in respect of certain donations for scientific research or rural development. - (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 .....

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..... institution is for the time being approved for the purposes of sub-section (2) of section 35CCA. (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 cl .....

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