Itr1 field for donation under 35ac

Dear Shantanu,

Section 35AC is available to assessees who have income from the head ‘business’ or ‘profession’. Therefore, for the assessees who do do not have income from business or profession, section 80GGA provides for deduction on donations made to eligible projects under section 35AC. Section 80GGA, is a broader section and deductions are also available for contributions made for scientific research under section 35CCA & 35CCB, which have been withdrawn. 100 per cent deduction is available under section 80GGA, subject to the available gross total income under section 80A. Therefore, unlike section 35AC, deduction under section 80GGA cannot be carried forward in the form of losses to next year .

Regards,

Vikas Aggarwal

Thanks Vikas for replying.

BTW, I found a note at the bottom of the receipt which says,

"For the assessee who does not have income for the head 'business' or 'profession', the donation made is eligible for deduction at 100% u/s 80 GGA (2) (bb)"

Now, my question is, in which of those four tables from 80G tab of ITR1 form, do I fill in the details?

Thank you.

in 3 Coloumn no. you need to fill (100% exemption subject to Adjusted Gross total income).