35 ac or 80 gga
Querist : Anonymous
Being an employee, If I have donated some amount to a NGO so under which section I should claim that 35 AC or 80 GGA?
Regards,
Deepika
As an employee provisions of Section 35AC cannot be used by you since it is a deduction from business income.
You can use the provsion of Section 80GGA
Purpose of donation should be scientific research or rural development
Querist : Anonymous
Querist : Anonymous
Querist : Anonymous
Employers should satisfy themselves that all the conditions mentioned in Section 80GGA are satisfied before such deduction is allowed by them to the employee. They should also satisfy themselves in this regard by insisting on production of evidence of actual payment of donation and a receipt from the person to whom donation has been made and ensure that the approval/notification has been issued by the right authority. Employer must ensure a self-declaration from the employee that he has no income from "Profits and gains of business or profession".
Once all this is done you can give deduction while computing the salary tds
Querist : Anonymous
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