Deduction for donations: contributions to approved research, rural development or eligible projects qualify subject to prescribed approvals and certificates. Deduction is allowed for sums paid for scientific, social-science, statistical research, rural development programmes, eligible projects or schemes, ... Summary
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Deduction for donations: contributions to approved research, rural development or eligible projects qualify subject to prescribed approvals and certificates.
Deduction is allowed for sums paid for scientific, social-science, statistical research, rural development programmes, eligible projects or schemes, conservation or afforestation programmes, and notified funds where payments are made to approved research associations, universities, colleges, institutions, public sector companies, local authorities or National Committee-approved bodies and where prescribed certificates are furnished. Deductions survive subsequent withdrawal of approvals. No deduction is allowed if gross total income includes business or professional income; amounts above a threshold require non-cash payment; payments claimed under this section cannot be claimed under any other provision; payee information enables claim subject to verification.
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