Section 80GGA allows deduction for donations to approved scientific research associations, universities, and national laboratories — subject to receipt format and ITR reporting.
Donor checklist
- Verify institution is approved under 80GGA
- Obtain donation receipt with PAN and approval details
- Pay other than cash above limits
- Report in ITR under correct schedule
Compare 80G donations, 80C and 80D guide, and personal tax filing.
