27 May 2014
Sec.35(1)(ii)-(All assessees carrying on business or profession) Deduction of 175% of sums paid to an approved scientific research association, which has as its object the undertaking of scientific research or to an approved university, college or other institution to be used for scientific research.
Sec 80GGA-(For assessees other than those with business income) Deduction at 100% u/s 80 GGA (2)(a) for contribution to institution approved under section 35(1)(ii).
So that both section can not be allowed simultaneously.
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