Deduction for donations to approved research and rural development bodies allowed, subject to business income exclusion and approval conditions. A new deduction allows taxpayers to deduct donations to approved scientific research bodies and to approved institutions undertaking or training for approved rural development programmes; eligibility requires the recipient's approval and donations of the specified kinds, and deductions are disallowed if the taxpayer has income under Profits and gains of business or profession or if the same payments are claimed under any other provision.