Tax deduction eligibility expanded to include approved research payments and certified public projects, subject to approval and certificate. The amendment adds two qualifying payment categories to section 80GGA: sums to approved universities, colleges or institutions for social science or statistical research; and sums to public sector companies, local authorities or National Committee-approved associations or institutions for eligible projects or schemes, provided the assessee obtains the certificate required under the related certificate provision. The Explanation adopts the meanings of 'National Committee' and 'eligible project or scheme' from the explanatory text of the related statutory provision.
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Tax deduction eligibility expanded to include approved research payments and certified public projects, subject to approval and certificate.
The amendment adds two qualifying payment categories to section 80GGA: sums to approved universities, colleges or institutions for social science or statistical research; and sums to public sector companies, local authorities or National Committee-approved associations or institutions for eligible projects or schemes, provided the assessee obtains the certificate required under the related certificate provision. The Explanation adopts the meanings of "National Committee" and "eligible project or scheme" from the explanatory text of the related statutory provision.
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