Section 80GGA allows a 100% deduction, with no qualifying ceiling, for donations to approved scientific-research associations, universities/colleges for approved research and notified rural-development bodies. It is available only to taxpayers who have NO income from business or profession (salaried, pensioners, investors) and only under the OLD tax regime — Chapter VI-A donation deductions are switched off in the new default regime u/s 115BAC. A cash donation above Rs 10,000 does not qualify; use cheque, DD or bank transfer.
Who Can Claim Section 80GGA?
80GGA is open to every category of taxpayer — individuals, HUFs, firms, companies — except those earning any income from business or profession. The moment you have even a single rupee of business/professional income, 80GGA is off the table and the same donation must be routed through Section 80G (a person with business income who donates to research bodies claims the weighted deduction under Section 35 instead).
| Taxpayer | 80GGA? | Why |
|---|---|---|
| Salaried employee / pensioner | Yes | No business income |
| Investor (interest, dividend, capital gains) | Yes | No business income |
| Freelancer / proprietor / professional | No | Has business/profession income → use Sec 35 / 80G |
| Anyone opting the NEW regime | No | 80GGA disallowed u/s 115BAC |
Verify the donee's live approval on incometax.gov.in before donating — approvals can be withdrawn.
From AY 2024-25 the new tax regime (Section 115BAC) is the default. Almost all Chapter VI-A donation deductions — including 80GGA and 80G — are NOT allowed there. To claim 80GGA you must opt out into the OLD regime. Compare the two on our income tax calculator before you choose.
Eligible Institutions under Section 80GGA
Only donations to the following approved/notified bodies qualify. Collect an official receipt carrying the donee's name, address, PAN and the approval/notification reference.
| Donee / purpose | Governing provision | Deduction |
|---|---|---|
| Scientific research association / approved research | Sec 35(1)(ii) | 100% |
| University, college or institution for approved research | Sec 35(1)(iii) | 100% |
| Research in social science / statistical research | Sec 35(1)(iii) | 100% |
| Approved rural-development programme association | Sec 35CCA | 100% |
| Notified body for conservation of natural resources / afforestation | Sec 35CCB | 100% |
| National Urban Poverty Eradication Fund (notified) | 80GGA | 100% |
Rural Development and Self Employment Training programmes must be approved before the donation date. Withdrawal of a donee's approval later does not disturb a deduction already validly claimed.
Where many 80G donations are capped at 10% of adjusted gross total income, 80GGA carries NO qualifying ceiling: the entire eligible donation is deductible. That makes 80GGA the more generous route — but it is only available to non-business taxpayers under the old regime.
Section 80G vs Section 80GGA
Section 80G
- General charitable donations
- Rate 50% or 100% depending on the fund
- Most funds capped at 10% of adjusted GTI
- Cash donation limit Rs 2,000
- Open to all taxpayers (incl. business income)
Section 80GGA
- Scientific research / rural development only
- Always 100% of the donation
- No qualifying ceiling
- Cash donation limit Rs 10,000
- Non-business taxpayers only
Both sections are Chapter VI-A donation deductions and both are unavailable under the new regime. Pick 80GGA when you have no business income and are donating to an approved research/rural-development body — the 100% rate with no ceiling beats 80G. Otherwise use Section 80G.
How to Claim 80GGA in Your ITR
The 80GGA statute itself bars any deduction for a sum exceeding Rs 10,000 paid in cash. For safety, donate through banking channels and keep the bank statement alongside the receipt. (Note: the Rs 2,000 cash cap you see quoted is Section 80G's limit, not 80GGA's.)
Want every deduction — 80C, 80D, 80G, 80GGA — captured correctly in the right regime?
File ITR with a CA →Section 80GGA — Frequently Asked Questions
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