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of <h1>Clause 135: Deduction for donations to approved research or educational bodies; cash limit Rs2,000, disallowed if business income, anti-double-claim rule</h1> Clause 135 permits deduction for donations to approved research associations or educational institutions for scientific or social-science/statistical research, but disallows the deduction if the donor's gross total income includes business/profession income or if the contribution in cash exceeds Rs 2,000; deduction also remains valid even if recipient approval is later withdrawn. The enacted Act adds an anti-double-claim rule barring the same payment being claimed under any other provision, a substantive change from the Bill. Both texts rely on recipient-furnished information and risk-based verification; remaining differences are minor drafting variations. Donors should keep non-cash proof of payment and evidence of recipient approval.
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