Income-tax Act, 1961
Section - 80GGA - Deduction in respect of certain donations for scientific reÂsearch or rural development
Deduction in respect of certain donations for scientific research or rural development.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 : |
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24 October 2026
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