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of <h1>New Income Tax Bill Allows Deductions for Donations to Approved Research Bodies, Subject to Conditions Under Clause 135.</h1> Clause 135 of the Income Tax Bill, 2025, allows deductions for donations made by an assessee to approved research associations or educational institutions for scientific, social science, or statistical research. These deductions are not permitted if the assessee's income includes business profits or if the donation exceeds two thousand rupees in cash. Approval withdrawal of the recipient institution does not affect the deduction eligibility if the donation was made prior. Claims for deductions must be based on information provided by the recipient to the income-tax authority and are subject to verification under the Board's risk management strategy.
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