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80GGA Deduction in respect of certain donations for scientific research or rural development as per section 80GGA, chapter via of Income Tax Act

 

The Assessees who gave donations to scientific research or rural development can claim deduction under section 80GGA.

 

 

 

Amount of deduction need to be calculated as per provisions mentioned below:

Provisions in the Income Tax Act related to Section 80GGA are:

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University, college or other institution referred to in clause (a) or clause (aa), as the case may be, has been withdrawn;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 affore station 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 ten 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.

 

 

 

Income Tax Deductions under Chapter VIA

Section 80A Deductions to be made in computing taxable income as per section 80A, chapter via of Income Tax Act

Section 80AB Any deduction is required to be made or allowed under any section included in Chapter VIA under the heading "C"

Section 80AC Income Tax return needs be filed before due date to get deduction under few sections of VIA

Section 80B meaning of Gross Total Income under Income Tax Act

Section 80C Deduction in respect of LIC Premia, deferred annuity, PF contributions subscription to certain equity shares or debentures, etc.

Section 80CCA Deduction available to assessee in respect of deposits under National Savings Scheme or payment to a deferred annuity plan

Section 80CCB Deduction in respect of investment made under Equity Linked Savings Scheme

Section 80CCC Deduction in respect of contribution to certain pension funds

Section 80CCD Deduction in respect of contribution to pension scheme of Central Government

Section 80CCE Limit on deductions under sections Section 80C, 80CCC and 80CCD

Section 80CCG Deduction in respect of investment made under an equity savings scheme

Section 80D Deduction in respect of health insurance premia

Section 80DD Deduction of of maintenance including medical treatment of a dependant person with disability

Section 80DDB Deduction against Medical Treatment Expenses etc incurred

Section 80E Deduction against interest on loan taken for higher education

Section 80EE Deduction against interest on loan taken for residential house property

Section 80G Deduction against donations to certain funds, charitable institutions, etc

Section 80GG Deductions against rents paid

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

Section 80GGB Deduction in respect of contributions given by companies to political parties

Section 80GGC Deduction against contributions given by any person to political parties

Section 80HH Deduction against profits and gains from newly established industrial undertakings or hotel business in backward areas

Section 80HHA Deduction in respect of profits and gains from newly established small-scale industrial undertakings in certain areas

Section 80HHB Deduction in respect of profits and gains from projects outside India

Section 80HHBA Deduction against profits and gains from housing projects in certain cases

Section 80HHC Deduction in respect of profits retained for export business

Section 80HHD Deduction of earnings in convertible foreign exchange

Section 80HHE Deduction of profits from export of computer software

Section 80HHF Deduction of profits and gains from export or transfer of film software, etc

Section 80I Deduction profits and gains from industrial undertakings after a certain date, etc

Section 80IA Deductions of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc

Section 80IAB Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone

Section 80IB Deduction of profits and gains from certain industrial undertakings other than infrastructure development undertakings

Section 80IC Special provisions of certain undertakings or enterprises in certain special category States

Section 80ID Deduction of profits and gains from business of hotels and convention centres in specified area

Section 80IE Special provisions in respect of certain undertakings in North-Eastern Statesa>

Section 80JJA Deduction in respect of profits and gains from business of collecting and processing of bio-degradable waste

Section 80JJAA Deduction of employment of new workmen

Section 80LA Deductions of certain incomes of Offshore Banking Units and International Financial Services Centre

Section 80O Deduction of royalties, etc., from certain foreign enterprises

Section 80P Deduction of income of co-operative societies

Section 80Q Deduction of profits and gains from the business of publication of books

Section 80QQA Deduction of professional income of authors of text books in Indian languages

Section 80QB Deduction of royalty income, etc., of authors of certain books other than text-books

Section 80R Deduction of remuneration from certain foreign sources in the case of professors, teachers, etc

Section 80RR Deduction of professional income from foreign sources in certain cases

Section 80RRA Deduction of remuneration received for services rendered outside India

Section 80RRB Deduction of royalty on patents

Section 80TTA Deduction of interest on deposits in savings account

Section 80U Deduction in case of a person with disability

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