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of <h1>Proposed Tax Bill Narrows Research Donation Deductions, Tightens Reporting for Scientific and Social Science Contributions Under Clause 135</h1> Legal Analysis Summary:The document examines Clause 135 of the Income Tax Bill, 2025, which proposes tax deductions for donations toward scientific and social science research. Compared to the existing Section 80GGA, the new clause narrows the scope of eligible donations, focusing primarily on research institutions. Key changes include stricter reporting requirements, limitations on cash contributions, and a more data-driven compliance approach. The provision maintains protections for donors if recipient institutions lose approval, but potentially reduces incentives for rural development and conservation funding by omitting explicit references to these areas.
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