Section 80 GGA - Deductions in respect of certain donations for scientific research or rural development | IT Circular 1/2019

Section 80 GGA - Deductions in respect of certain donations for scientific research or rural development | IT Circular 1/2019

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:
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Sl. No.Deduction made to personsApproval/Notification Under SectionAuthority granting approval/Notification
1A 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 researchu/s 35(1)(ii)Central Government
2A 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 researchu/s 35(1)(iii)Central Government
3an 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 35CCAfurnishes 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 (2
Prescribed Authority 
under Rule 6AAA
5a 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 schemefurnishes the certificate  u/s 35AC(2)(a)National Committee for Promotion of Social & Economic Welfare
6a rural development fund notifiedu/s 35CCA (1)(c)set up and notified by the Central Government
7National Urban Poverty Eradication Fundnotified 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. 
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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".
  1. Deductions under Chapter VI-A of the Act | IT Circular 1/2019
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Param News: Central Government Employee News|Latest DOPT OM: Section 80 GGA - Deductions in respect of certain donations for scientific research or rural development | IT Circular 1/2019
Section 80 GGA - Deductions in respect of certain donations for scientific research or rural development | IT Circular 1/2019
Deductions in respect of certain donations for scientific research or rural development (Section 80 GGA): u/s 35(1)
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