1. Assessee having PGBP income get deduction for

     (a) Donation to approved scientific research institutions (Section35)

     (b) Donation to approved social science / statistical institutions (Section 35)

     (c) Donation to approve institutions for rural development / national urban poverty eradication fund    

          (Section 35CCA)

     (d) Donation to approved person for carrying eligible projects or schemes (35AC)


  1. Those assessee who do not have PGBP income can’t claim such deductions thereat, however they can claim under this section 80GGB regarding these four



Note :-

  • If deduction allowed under this section, then not to be allowed again under any other section.
  • This deduction is available to assessees not having PGBP Income
  • If approval granted to the institution is withdrawn later, even then deduction will be available.
  • If amount of donation exceeds 10000,it should not be paid by cash



Example 1

Suppose a person has Income from Salaries of 300000

He donates Rs 100000 for Approved Social Science Instituituions

Compute GTI,Deduction and NTI

View Answer
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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.