80G Deduction while opting Section 115BAA

Can deduction u/s 80G be claimed for A.Y. 2021-22 for CSR funds contributed by company while opting for section 115BAA
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Quick Summary
This discussion clarifies whether companies can claim an 80G deduction for CSR contributions when opting for Section 115BAA for Assessment Year 2021-22. While most Chapter VI-A deductions are unavailable under Section 115BAA, specific exceptions like 80JJA and 80M may still apply. It addresses confusion arising from the 2020 budget amendments.

Yes Available...
only those deduction falling under HEADING C OF CHAPTER VI-A are not available.. except deduction u/s 80JJAA
I have been told that by amending the above section 115BAA by 2020 budget w.e.f. AY 2021-22, whole chapter VI-A except 80JJA and 80M is not available for deduction, kindly advise on this.

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