Professional Documents
Culture Documents
whom allowed
• with severe
disability
cases
adjusted GTI.
80GG and Deductions in respect of Individual only Maximum Rs. 2,000 p.m.
Rule 1 IB rent paid
80GGA Deduction in respect of Ail assessees not 100% of sum donated
certain donations for having business
scientific research or income.
rural development, etc.
80GGB Deduction in respect of Indian 100% of sum contributed
contribution to political companies
parties.
W..e.f. A.Y. 2010-11,
contribution to Electoral
Trust also eligible for
deduction.
• with severe
disability
SEC . 80 G
The following list of Items qualify for deductions to the extent of 100% of Total Income.
1. Technology: -
Fund for Technology Department and Application set up by the Central Government
of India.
2. Security: -
Fund donated for any of the following funds established by the armed forces of the
Union for the welfare of the past and present members of such forces or their
dependants is eligible for deduction u/s 80G.
3. Education: -
Donations for any of the following Education funds is eligible for deduction u/s 80G.
4. Medical: -
Donations for any of the following Medical funds is eligible for deduction u/s 80G.
5. Relief: -
Fund donated for any of the following Relief funds is eligible for deduction u/s 80G.
6. Others Donations: -
Fund donated for any of the following funds is eligible for deduction u/s 80G.
100% of donations.
Any donations made for the following funds are eligible for deductions under 80G.
50% of donations
Any donations made for the following purpose are eligible for deductions under 80G.
Family Planning: -
Sports Development: -
Note: -
Total Income = Gross Total Income - Chapter VI-A Deductions (except 80G)
Category C & Category D donations cannot cumulatively exceed 10% of the Total Income.