80GGA Registration in Moradabad

80GGA Registration in Moradabad

80GGA Registration

Section 80GGA

Section 80GGA allows tax deduction on donations made to organizations involved in scientific research or rural development. This section is available to all taxpayers other than those who have income from business and profession.



This deduction is available to:
  • 1. Any sum paid to a scientific research association or to a University, college or other institution to be used for scientific research. These institutions have approval under Section 35(1)(ii) of the Income Tax Act, 1961.
  • 2. Any sum paid to an institution undertaking rural development or training people involved in rural development, approved under section 35CCA/35CC.