Insertion of New Section 80GGA

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... '80GGA. Deduction in respect of certain donations for scientific research or rural development. - (1) In computing the total income of an assessee, there shall be deducted, in accordance with and subject to the provisions of this section, the sums specified in sub-section (2). (2) The sums referred to in sub-section (1) shall be the following, namely :- (a) any sum paid....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....enting programmes of rural development : Provided that the association or institution is for the time being approved for the purposes of sub-section (2) of section 35CCA. (3) Notwithstanding anything contained in sub-section (1), no deduction under this section shall be allowed in the case of an assessee whose gross total income includes income which is chargeable under the head ....