Deduction under section 80GGA of the Income Tax Act
Can salaried employees claim deduction under Section 80GGA of the Income Tax Act?
Section 80GGA covers the following contributions:
(a) any sum paid by the assessee in the previous year to a university, college or other institution which undertakes scientific research. The university/college/institution should be in the list notified by the Income Tax department.
(b) any sum paid by the assessee in the previous year to an association or institution, which runs programmes for rural development.
(c) any sum paid by the assessee in the previous year to a public sector company or a local authority or to an association or institution approved by the National Committee (please read the tax law to know what National Committee is), for carrying out any eligible project or scheme.
(d) any sum paid by the assessee in the previous year to a rural development fund set up and notified by the Central Government.
(e) any sum paid by the assessee in the previous year to the National Urban Poverty Eradication Fund set up and notified by the Central Government.
Any assessee who does not have income chargeable under the head “Profits and gains of business or profession” can claim deduction under Section 80GGA. Hence, salaried employees who do not have business income can claim deduction under the section.
However, employers while calculating TDS on salary cannot consider deduction under Section 80GGA. Salaried employees can submit information on contributions under Section 80GGA to the Income Tax department while filing their return and seek a tax refund, if applicable.
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Thanks for sharing a great article on income tax return.
Is certificate received from the NGO under section 35AC required for deduction under 80GGA?
Yes, in order claim deduction under Section 80GGA, the assessee needs to submit proof of donation by way of a certificate/receipt from the NGO/institution. The certificate/receipt should specify the notification under Section 35.
but while filling e-returns,IT deptt has instructed not to send any documents with ITR form. so do we need to send receipt of donation seperatly to I.T.?
During the normal course, the income tax department goes by the information presented in the return. The assessee could submit the investment proof to the income tax officer in case they are asked to do so.
Sir What Is the amount of deduction available under this section?
100% of the donation made.