Donation deduction for scientific research and approved institutions depends on qualifying payments, approval status, and prescribed reporting.

Deduction is available for donations or contributions made during the tax year to specified institutions for scientific research, social science research or statistical research, provided the payment is actually made, is not consideration for services, and is claimed while computing total income. The deduction depends on approval under the approval framework, and it is not available where the assessee has business income or where cash contributions exceed the prescribed limit. The claim is subject to prescribed reporting by the donee, matching of the donor's claim, verification under the Board's risk management strategy, and the prescribed donation certificate.

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