Comparison of Section 135 "Deduction in respect of certain donations for scientific research or rural development." between the Income-Tax Act, 2025 (as passed) and the Income-Tax Bill, 2025 (as originally introduced)
3 September, 2025
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Deduction for research donations: tax relief for approved gifts subject to verification and specified exclusions. Deduction is allowed for donations to approved research associations or educational institutions for scientific or social science/statistical research, ... Summary
Deduction for research donations: tax relief for approved gifts subject to verification and specified exclusions.
Deduction is allowed for donations to approved research associations or educational institutions for scientific or social science/statistical research, contingent on recipient approval and information furnished by the payee to the prescribed income tax authority and subject to the Board's risk based verification; deductions are excluded where the donor has business/profession income or where contributions in cash exceed the prescribed threshold, and deduction is not to be denied solely because recipient approval is later withdrawn.
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