ITR3 - Donations u/s 35(1)(iii)

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This discussion explores claiming deductions for donations under Section 35(1)(iii) when filing ITR3 and opting for Section 44ADA. It clarifies that individuals opting for 44ADA are generally not eligible for this specific deduction. The conversation also touches upon how individuals filing ITR1 or ITR2 might claim deductions for scientific research or rural development donations under Section 80GGA, provided they don't have business or professional income.

Arun

Arun (Querist)
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12 July 2023 I am filling ITR3 and claiming deduction under 44 ADA. How do I fill donations made u/s 35(1)(iii)? Is it correct to fill Schedule RA, Schedule ESR (# iv) and Part A-P&L (# 43) or I am not eligible for this deduction since I have opted for 44ADA? I do not see the deduction in the final computation (TI or TTI) if I only fill RA or ESR.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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12 July 2023 You are not eligible for this deduction since you have opted for 44ADA

Arun

Arun (Querist)
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13 July 2023 Sir, How does anyone who is liable to fill ITR1 or ITR2 claim deduction for donations made u/s 35(1)(iii)?

Arun

Arun (Querist)
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13 July 2023 Found the answer (Ref https://cleartax.in/s/donation-under-section-80g-and-80gga):
Section 80GGA allows deductions for donations made towards scientific research or rural development. This deduction is allowed to all assessees except those who have an income (or loss) from a business and/or a profession.

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