https://www.taxtmi.com/manuals?id=905 Deduction for Scientific Research and Rural Development permits a full deduction for donations to specified approved institutions, available only to taxpayers without business or professional income. Payments must comply with mode-of-payment limits; contributions to qualifying public bodies or approved institutions require prescribed certificates. Donors' claims depend on donees uploading donation statements and remain unaffected if donee approval is later withdrawn, subject to verification under the Board's risk management strategy. en-us Wed, 12 Aug 2015 18:33:00 +0530 Thu, 28 Mar 2024 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=905 Deduction for Scientific Research and Rural Development permits a full deduction for donations to specified approved institutions, available only to taxpayers without business or professional income. Payments must comply with mode-of-payment limits; contributions to qualifying public bodies or approved institutions require prescribed certificates. Donors' claims depend on donees uploading donation statements and remain unaffected if donee approval is later withdrawn, subject to verification under the Board's risk management strategy. Manuals Income Tax Wed, 12 Aug 2015 18:33:00 +0530 https://www.taxtmi.com/manuals?id=905