Deduction 80GGA RULES
Deductions under Section 80GGA res Section 80GGA helps avail tax deductions on contributions made towards scientific research and rural development It can be availed only by individuals who do not have an income source from business or profession There is no upper limit to the sum that one can donate to institutes which adhere to principles under this Section. Cash donations made in excess of Rs 10,000 are not eligible for deduction One should verify the institute where donation is being made is registered and their registration number is valid on the day of making donation st the way Section 80G tax benefits are passed to those individuals who donate to charities that qualify for the tax relief, Section 80GGA allows tax deductions on donations made towards scientific research or rural development. This section was introduced with the aim to offer incentives to individuals donating to noble causes, helping them save money and increasing philanthropy. This deduction is