Treatment of deduction u/s 80gga
This query is : Resolved
30 December 2014
My client has income from salary and business both.
He donated Rs. 100000 in scheme eligible in 80GGA/35AC (Cancer Hospital).
Now i am going to file ITR 4S as he has business income.So how can i claim deduction u/s 80GGA or 35AC?
He donated Rs. 100000 in scheme eligible in 80GGA/35AC (Cancer Hospital).
Now i am going to file ITR 4S as he has business income.So how can i claim deduction u/s 80GGA or 35AC?
Rupesh Jain
(Expert)
30 December 2014
YOU CAN CLIAM 80GGA.........
Message likes :
1 times
02 August 2025
For claiming deduction under **Section 80GGA** in **ITR-4S (Sugam)**, here’s what you need to know:
---
### About Section 80GGA
* Deduction for donations to scientific research or rural development institutions.
* Allowed from **Gross Total Income** (before deduction of any other deductions except 80C).
* Can be claimed by individuals or businesses having income from business or profession.
---
### In ITR-4S (Sugam)
* ITR-4S has a specific section for **“Deductions under Chapter VI-A”**.
* You will find a field for **80GGA** under this section.
* Enter the **amount donated eligible for deduction** under 80GGA here.
---
### Steps to claim:
1. **Calculate Gross Total Income** (Salary + Business Income).
2. Enter the donation amount under **80GGA** in the deductions section.
3. This will be deducted from your total income to arrive at **Taxable Income**.
---
### Note:
* Donations under 80GGA are allowed **only for scientific research or rural development**.
* If donation is for Cancer Hospital under 35AC, you should check if the institution qualifies under 35AC; if yes, claim under 35AC accordingly.
* **You cannot claim both 80GGA and 35AC for the same donation.**
---
If your client has business income, it is still valid to file ITR-4S and claim 80GGA there, as the form supports deductions under Chapter VI-A.
---
**Summary:**
In ITR-4S, look for **Deductions under Chapter VI-A**, enter eligible donation amount under **80GGA**, and claim deduction accordingly.
---
If you want, I can help guide you to the exact fields in the form or software. Would you like that?
---
### About Section 80GGA
* Deduction for donations to scientific research or rural development institutions.
* Allowed from **Gross Total Income** (before deduction of any other deductions except 80C).
* Can be claimed by individuals or businesses having income from business or profession.
---
### In ITR-4S (Sugam)
* ITR-4S has a specific section for **“Deductions under Chapter VI-A”**.
* You will find a field for **80GGA** under this section.
* Enter the **amount donated eligible for deduction** under 80GGA here.
---
### Steps to claim:
1. **Calculate Gross Total Income** (Salary + Business Income).
2. Enter the donation amount under **80GGA** in the deductions section.
3. This will be deducted from your total income to arrive at **Taxable Income**.
---
### Note:
* Donations under 80GGA are allowed **only for scientific research or rural development**.
* If donation is for Cancer Hospital under 35AC, you should check if the institution qualifies under 35AC; if yes, claim under 35AC accordingly.
* **You cannot claim both 80GGA and 35AC for the same donation.**
---
If your client has business income, it is still valid to file ITR-4S and claim 80GGA there, as the form supports deductions under Chapter VI-A.
---
**Summary:**
In ITR-4S, look for **Deductions under Chapter VI-A**, enter eligible donation amount under **80GGA**, and claim deduction accordingly.
---
If you want, I can help guide you to the exact fields in the form or software. Would you like that?
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