1What is Section 80GGA?
A deduction for donations to approved scientific research and rural development institutions , in the old regime — mainly for taxpayers without business or profession income.
Quick answer
80GGA gives a deduction for donations to approved scientific research and rural development, mainly for those without business income. Here's how.
Section 80GGA allows a deduction for donations made to approved institutions engaged in scientific research or rural development (and certain related funds). It's a way to support these causes while reducing your taxable income, in the old regime.
80GGA is primarily for taxpayers who do not have income from business or profession — for whom the equivalent business deductions for such donations aren't available. So it fills the gap for salaried and other non-business taxpayers who want to give to research or rural development.
Only donations to institutions and funds approved/notified for these purposes qualify. Check the recipient's eligibility before donating, and obtain the receipt with the necessary approval details, as with any donation deduction.
As with other donation sections, cash donations above the small prescribed limit (Rs 2,000) don't qualify. Give larger amounts by cheque, bank transfer or digital payment to ensure the deduction is allowed.
80GGA is separate from the general 80G donation deduction. 80G covers a wide range of charitable donations; 80GGA is specifically for scientific research and rural development. Claim each under the correct section with the right paperwork.
A deduction for donations to approved scientific research and rural development institutions , in the old regime — mainly for taxpayers without business or profession income.
Primarily those without income from business or profession , for whom the equivalent business deductions for such donations aren't available. It lets salaried and other non-business taxpayers give to these causes with a deduction.
Only up to the small prescribed limit (Rs 2,000) — larger donations must be by cheque, transfer or digital payment to qualify, as with other donation sections.
Donating to research or rural development? Write to the firm and we'll claim your 80GGA deduction correctly.