Deduction u/s 80gga
This query is : Resolved
Ruchi Gupta
(Querist)
17 July 2012
A person doesnot have any income from business or profession and is having income only from salary and other sources.He has donated amount to any institution/ngo which is exempted u/s 35AC but not under sec 80GGA, then can the person get the deduction of such donation?
18 July 2012
Donation which is eligible for deduction u/s 35AC is also eligible for deduction u/s 80GGA.
Section 35AC is for persons carrying on business.
Section 80GGA is for persons not carrying on business.
Section 35AC is for persons carrying on business.
Section 80GGA is for persons not carrying on business.
Ruchi Gupta
(Querist)
18 July 2012
but the receipt of institution specify only deduction under 35 AC.IN the receipt of other institutions it is written that deduction can be claimed u/s 35ac/80gga but such thing is not mentioned in the receipts of institutions regarding which the query is raised.
18 July 2012
A receipt issued u/s 35AC is valid for Section 80GGA as well.
It is not to be specifically mentioned on the receipt that the donation is eligible for deduction u/s 80GGA.
It is not to be specifically mentioned on the receipt that the donation is eligible for deduction u/s 80GGA.
CA.Sourabh Sethia
(Expert)
18 July 2012
want to add something
80GGA is
Deduction in respect of certain donations for scientific research or rural development
but 35Ac is the approval granted to such association or institution for Scientific Research
so the person can claim the deduction
the institution did not need to mention such thing in their receipt
as the amount is itself eligible for deduction
because as per the provisions of the act
any sum paid by the assessee in the previous year to a public sector company or a local authority or to an association or institution approved by the National Committee, for carrying out any eligible project or scheme
provided the Institution is registered under 35AC
80GGA is
Deduction in respect of certain donations for scientific research or rural development
but 35Ac is the approval granted to such association or institution for Scientific Research
so the person can claim the deduction
the institution did not need to mention such thing in their receipt
as the amount is itself eligible for deduction
because as per the provisions of the act
any sum paid by the assessee in the previous year to a public sector company or a local authority or to an association or institution approved by the National Committee, for carrying out any eligible project or scheme
provided the Institution is registered under 35AC
Ruchi Gupta
(Querist)
18 July 2012
ok...thanks every one...
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