Section 80GGA, 80GGB and 80GGC

Deduction in respect of certain donations for scientific research or rural development (section 80GGA)
  • Donation paid to approved scientific research association or approved university, college or other institution for scientific research or research in social science or statistics is entitled to be deducted under this section.
  • Donation made to association or institution for programmes on rural development or for training of persons for implementing programmes of rural development is also eligible for deduction.
  • Donation made to a public sector company or to a local authority or to an association or institution approved by the National Committee for carrying out eligible projects is also allowed as deduction.
  • Donation made to a rural development fund or to National Urban Poverty Eradication fund set up and notified by the Central Government, is also eligible for deduction.
  • Deduction is not admissible to assessee if he has any income under the head business or profession.
Contribution given by any person to registered political parties (sections 80GGB and 80GGC)
  • Applicable to companies or any person except local authority, artificial juridical person wholly or partly funded by the Government.
  • Amount of contribution made to registered political party is deductible.

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