Deduction for research donations allowed to approved institutions but excluded for business income and excessive cash contributions.

Deduction is allowed for sums paid to approved research associations or educational institutions for scientific research or social science/statistical research; it is disallowed if the assessee has business or professional income or if the contribution exceeds the cash limit. Withdrawal of the payee's approval after payment does not defeat the deduction. Claims are permitted based on information furnished by the payee to the prescribed income-tax authority, subject to verification under the Board's risk management strategy.

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