Section 80GGA

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under this section we take deduction upto rs10000. {any mode } we can also take deduction for 2different donations from cash of 10000 and 10000
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Section 80GGA
Deduction in respect of certain donations for scientific research or rural development.
Under this section you can claim deduction for donation given for above mentioned purpose
Provided that the assessee furnishes the certificate from such association or institution.
No deduction shall be allowed under this section in respect of any sum exceeding two thousand rupees (10,000 before 01.06.2020) unless such sum is paid by any mode other than cash.

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