Section 80GGA of Income Tax Act

Donations made towards scientific research or rural development is eligible for 100% deduction under Section 80GGA. This deduction is usually allowed to all the assessees except for those who have an income (or loss) from a profession or business. The mode of donations can be made either in the form of cash or cheque or demand draft and if the donation amount exceeds Rs 10,000, then the same is not eligible for deductions.

Donations eligible under Section 80GGA

• Amount paid towards a notified Rural Development Fund
• Amount paid towards a notified National Poverty Eradication Fund
• Amount paid to an approved association or an institution which undertakes any program of rural development and is approved under Section 35CCA
• Amount paid to a research association which undertakes scientific research in statistical research or social science or sum paid towards a college or university or any other institutions to be used for the same purpose and the same should be approved by the prescribed authority under Section 35(1) (iii)
• Amount paid to an approved association or institution which undertakes any program of rural development
• Amount paid to an approved association or institution which undertakes training of persons for implementing programmes of rural development
• Amount paid to notified Fund for Afforestation