Last updated on: July 29, 2025
Donations under Section 80G and 80GGA of the Income Tax Act provide tax benefits to Indian taxpayers who contribute to eligible charities and causes. Section 80G allows individuals and companies to claim deductions for donations made to specified funds and charitable institutions, with varying deduction limits (either 100% or 50%, with or without qualifying limits). Section 80GGA, on the other hand, specifically offers 100% deduction for donations towards scientific research or rural development, but is only available to those with no income from business or profession. To claim these deductions, donors must obtain a valid receipt and ensure the recipient organization is officially approved under the relevant section. These provisions encourage philanthropy while reducing the taxpayer’s taxable income.
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Written by Prem Anand, a content writer with over 10+ years of experience in the Banking, Financial Services, and Insurance sectors.
Prem Anand is a seasoned content writer with over 10+ years of experience in the Banking, Financial Services, and Insurance sectors. He has a strong command of industry-specific language and compliance regulations. He specializes in writing insightful blog posts, detailed articles, and content that educates and engages the Indian audience.
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