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Deductions Under Section 80GGA of Income Tax Act

section 80gga of income tax act — (Source: financialexpress)

Scientific research and rural development are the two essential areas that require constant financial aid to develop. To support this need, many individuals extend financial assistance to professionals working in the field.

Government supports such goodwill and extends tax exemptions on donations made against rural development and scientific research under Section 80GGA.

However, this section comes with specific terms and conditions. Keep reading to learn more about the Section 80GGA exemptions.

What Is Section 80GGA?

Section 80GGA of the Income Tax Act allows exemptions on charity made towards rural development and scientific study. It extends tax benefits to donors supporting the noble cause of upliftment of scientific research and growth of rural areas of the country.

However, the Income Tax Act of 1961 obligates certain rules against this charity form.

This section 80GGA of Income Tax Act is a smart way of encouraging more individuals to contribute financially.

It also aims to extend inducement to individuals donating for a good cause and aids them in making healthy savings.

Let’s check who is eligible to claim deductions under this scheme.

Who Is Eligible to Claim Deduction Under Section 80GGA?

Here are the basic eligibility parameters against this section-

Any individual who makes a donation but doesn’t have a business or profession can claim the deductions in terms of eligibility.
However, individuals who own an enterprise or business can claim a deduction for the same under Section 35. There are specific terms levied in this section.

Individuals should check the official website of Income Tax to know details on the specific eligibility terms against different sections.

They can also find the applicable deductions or the factors that allow a deduction against 80GGA of Income Tax Act.

What Are the Applicable Deductions Under Section 80GGA?

Section 80GGA of the Income Tax Act doesn’t allow rebates on all forms of donations. There are specified limits and areas where donations become deductible.

Donations made to colleges, institutions or associations related to research to statistics or social science
Contributions made to the National poverty eradication
Research universities, associations or institutes that adhere to rules prescribed under Section 35(1) (ii)
Charity is made to institutes or associations that involve in rural development and follows Section 35CCA criteria
Sec 80GGA of income tax act exemptions are applicable on donations made towards areas where local authorities or public sector companies are involved in schemes or projects approved under Section 35AC.
Associations who involve in training rural youth or residents
Donations offered to afforestation and rural development fund

Individuals should know that Section 80GGA does not permit double deductions. Hence, one can’t claim deductions twice in an assessment year.

Let’s check the applicable payment mode and maximum and minimum limit set against deduction under 80GGA.

What Are the Deduction Limit and Payment Modes Under Section 80GGA?

Donations made under Section 80GGA can claim up to 100% deductions. However, there is no maximum 80GGA limit or amount set to make donations.

Individuals can contribute an amount that suits their financial capability to a registered university, college or association involved in scientific research or rural development. These individuals have to make a minimum of ₹10,000 in cash donations to avail the benefits.

In terms of payment mode, individuals can make donations in cash, draft or cheque.

Let’s check the documents required to file a deduction against this section of the Income Tax Act.

Documents Required to Claim Deduction Under Section 80GGA

Individuals have to fulfill multiple requirements and submit necessary papers to claim deductions under section 80GGA. These documents substantiate that an individual has made donations.

Here are the documents one needs to submit-

Individuals have to submit a cash receipt or cheque receipt to prove a donation has been made.
This receipt must have a registration number authorized by the income tax department.
Individuals must submit a stamped receipt issued by an authorized trust to be eligible for an 80GGA tax deduction. This receipt must detail the donor's name, donation amount, address and name of the trust, etc.

This is some vital information on section 80GGA and the exemptions under it. Individuals should know that any cash donation made above ₹10,000 for scientific research and rural development won’t qualify for exemptions.

In such situations, one can donate a cheque or demand draft.

Frequently Asked Questions

✓ Do income from profession qualify under section 80GGA?

No, income from business or profession is exempt from deductions for donations under section 80GGA.

✓ Do donations made to the Prime Minister’s Relief fund qualify under section 80GGA?

No, only donations made towards scientific research and rural development qualify under section 80GGA.

Disclaimer: The information mentioned here is collected from different online websites, news websites and government sources. They may change as per time. Please check the official government websites and verify the information before making any decision.

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Go Digit General Insurance Limited (formerly known as Oben General Insurance Ltd.) - Registered Office Address - 1 to 6 floors, Ananta One (AR One), Pride Hotel Lane, Narveer Tanaji Wadi, City Survey No.1579, Shivaji Nagar, Pune-411005, Maharashtra | Corporate Office Address - Atlantis, 95, 4th B Cross Road, Koramangala Industrial Layout, 5th Block, Bengaluru-560095, Karnataka