Section 135 — Scientific Rural Donations 80GGA | ITA 2025

Section 135 — DONATIONS FOR SCIENTIFIC RESEARCH / RURAL DEVELOPMENT (1961 s. 80GGA SUCCESSOR)

Section 135 is the substantive equivalent of 1961 s. 80GGA. Allowed for any assessee (NOT HAVING PGBP income) — donations to: (a) approved scientific research association / university / college / institution u/s 35(1)(ii) / (iia); (b) approved social-science / statistical research u/s 35(1)(iii); (c) rural development agency u/s 35CCA / national fund for rural development; (d) other approved bodies. 100% deductible; cash-cap ₹ 2,000. Note: For PGBP-assessees, parallel deductions u/s 45 / 46. Available ONLY in OLD regime.

Statutory text — Income-tax Act, 2025

Marginal note — Deduction in respect of certain donations for scientific research or rural development

(1) In computing the total income of an assessee, there shall be deducted, a s per the provisions of this section, any sum paid by the assessee in the tax year to,—

(a) a research association which has as its object the undertaking of scientific research, or a University, college or other institution approved for the purposes of section 45(3)(a)(i) to be used for scientific research;

(b) a research association which has as its object the undertaking of research in social science or statistical research, or a University, college or other institution approved for the purposes of section 45(3)(a)(ii) to be used for research in social science or statistical research.

(2) Deduction for contributions made as per sub-section (1) shall not be allowed, if—

(a) the gross total income of the assessee includes income which is charge- able under the head “Profits and gains of business or profession”; or

(b) the contribution is made in cash exceeding ` 2000.

(3) Deduction under sub-section (1)(a) and (b) shall not be denied merely on the ground that subsequent to the payment of such sum by the assessee, approval to such association, University, college, other institution referred therein has been withdrawn.

(4) The claim of the assessee for a deduction in respect of any sum referred to in sub-section (1) in the return of income for any tax year filed by him, shall be allowed on the basis of information relating to such sum furnished by the payee to the prescribed income-tax authority or the person authorised by such author- ity, subject to verification as per the risk management strategy formulated by the Board from time to time.

(5) Where a deduction for any tax year has been claimed and allowed in respect of any payment of the nature referred to in this section, no deduction in respect of such payment shall be allowed under any other provision of this Act in any tax year.

Corresponding provision — 1961 regime

INCOME-TAX ACT, 2025	INCOME-TAX ACT, 1961
INCOME-TAX ACT, 2025 — s. 135	INCOME-TAX ACT, 1961 — s. 80GGA
Scientific / rural-dev donations 100%	1961 s. 80GGA(1)
Excludes PGBP-assessees (use s. 45/46 instead)	1961 s. 80GGA(2) read with s. 35
Cash cap ₹ 2,000	1961 s. 80GGA(2A)

PLANNING NOTES

(i) For non-business individuals / HUF / professional firms (non-PGBP earners), s. 135 provides the deduction route. (ii) For PGBP-businesses (corporates / firms), use s. 45 / 46 (PGBP-side deductions) — typically more generous. (iii) Verify recipient's CG-approval / notification under s. 35 / 35CCA / similar (analogous to 1961 status). (iv) Cash-donation > ₹ 2,000 = full disallowance under s. 135.

CROSS-REFERENCES

Section 45 — Scientific research expenditure (PGBP — alternative).
Section 46 — Capital expenditure on specified businesses.
Section 133 — General donations (s. 80G).

← All sections (537)Act 2025 hub