Section 80GGA: Deduction i.r.o. donation for scientific research or rural development: IT Circular 20/2015
5.5.11 Deductions in respect of certain donations for scientific research or rural development (Section 80 GGA)
This chapter is the part of 5.5 DEDUCTIONS UNDER CHAPTER VI-A OF THE ACT [Click to view] of IT Circular 20/2015
Other Chapters
5.5.4 Deduction
in respect of investment made under an equity savings scheme (Section 80 CCG):
5.5.10 Deductions
in respect of rents paid (Section 80GG)
INCOME-TAX DEDUCTION FROM SALARIES
DURING THE FINANCIAL YEAR 2015-16 ASSESSMENT YEAR 2016-2016
UNDER SECTION 192 OF THE INCOME-TAX ACT, 1961
5.5.11 Deductions in respect of certain donations for scientific research or rural development (Section 80 GGA):
Section 80GGA allows deduction from total income of employee in respect of donations of any sum as given in the Table below:
|
Sl No
|
Donations made to persons |
Approval / Notification under Section
|
Authority granting approval/ Notification
|
|
1
|
A research association which has as its object the undertaking of scientific research or to a University, college or other institution to be used for scientific research |
u/s 35(1)(ii)
|
Central Government
|
|
2
|
A research association which has as its object the undertaking of research in social science or statistical research or to a University, college or other institution to be used for research in social science or statistical research |
u/s 35(1)(iii)
|
Central Government
|
|
3
|
an association or institution, which has as its object the undertaking of any programme of rural development, to be used for carrying out any programme of rural development approved for the purposes of section 35CCA |
furnishes the certificate u/s 35CCA (2)
|
Prescribed Authority under Rule 6AAA
|
|
4
|
an association or institution which has as its object the training of persons for implementing programmes of rural development. |
furnishes the certificate u/s 35CCA (2A)
|
Prescribed Authority under Rule 6AAA
|
|
5
|
a public sector company or a local authority or to an association or institution approved by the National Committee, for carrying out any eligible project or scheme. |
furnishes the certificate u/s 35AC(2)(a)
|
National Committee for Promotion of Social & Economic Welfare
|
|
7
|
a rural development fund |
notified u/s 35CCA (1)(c)
|
set up and notified by the Central Government
|
|
8
|
National Urban Poverty Eradication Fund | notified u/s 35CCA (1)(d) |
set up and notified by the Central Government
|
No deduction under this section is allowable in case:
i) The employee has gross total income which includes income which is chargeable under the head “Profits and gains of business or profession”.
ii) The amount of donation exceeds Rs 10000 and is paid in cash.
The Drawing and Disbursing Authorities should satisfy themselves that all the conditions mentioned above are satisfied before such deduction is allowed by them to the employee. They should also satisfy themselves in this regard by insisting on production of evidence of actual payment of donation and a receipt from the person to whom donation has been made and ensure that the approval/notification has been issued by the right authority. DDO must ensure a self-declaration from the employee that he has no income from “Profits and gains of business or profession”.
***
See Other parts of IT Circular 20/2015 at:
Income Tax Deduction from Salaries during FY 2015-16 AY 2016-17: Circular No. 20/2015
Stay connected with us via Facebook, Google+ or Email Subscription.
Subscribe to Central Government Employee News & Tools by Email [Click Here]
Follow us: Twitter [click here] | Facebook [click here] | Google+ [click here]
Admin
COMMENTS