Deduction in respect of certain donations for scientific research or rural development
59[Deduction in respect of certain donations for scientific research or rural development.
80GGA. (1) In computing the total income of an assessee, there shall be deducted, in accordance with the subject to the provisions of this section, the sums specified in sub-section (2).
(2) The sums referred to in sub-section (1) shall be the following, namely :—
(a) any sum paid by the assessee in the previous year to a scientific research association which has as its object the undertaking of scientific research or to a University, college or other institution to be used for scientific research:
Provided that such association, University, college or institution is for the time being approved for the purposes of clause (ii) of sub-section (1) of section 35 ;
(b) any sum paid by the assessee in the previous year—
(i) to an association or institution, which has as its object the undertaking of any programme of rural development, to be used for carrying out any programme of rural development approved for the purposes of section 35CC; or
(ii) to an association or institution which has as its object the training of persons for implementing programmes of rural development:
60[Provided that the assessee furnishes the certificate referred to in sub-section (2) or, as the case may be, sub-section (2A) of section 35CCA from such association or institution;]
61 [(c) any sum paid by the assessee in the previous year to an association or institution, which has as its object the undertaking of any programme of conservation of natural resources, to be used for carrying out any programme of conservation of natural resources approved for the purposes of section 35CCB:
Provided that the association or institution is for the time being-approved for the purposes of sub-section (2) of section 35CCB ;]
62[(d) any sum paid by the assessee in the previous year to a rural development fund set up and notified by the Central Government for the purposes of clause (c) of sub-section (1) of section 35CCA.]
(3) Notwithstanding anything contained in sub-section (1), no deduction under this section shall be allowed in the case of an assessee whose gross total income includes income which is chargeable under the head "Profits and gains of business or profession".
(4) Where a deduction under this section is claimed and allowed for any assessment year in respect of any payments of the nature specified in sub-section (2), deduction shall not be allowed in respect of such payments under any other provision of this Act for the same or any other assessment year.]
59. Inserted by the Finance Act, 1979, w.e.f. 1-4-1980 and shall be omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.
60. Substituted for the following by the Finance Act, 1983, w.e.f. t-4-1983 :
"Provided that the association or institution is for the time being approved for the purposes of sub-section (2) of section 35CCA."
61. Inserted by the Finance Act, 1982, w.e.f. 1-6-1982.
62. Inserted by the Finance Act, 1983, w.e.f. 1-4-1983.
[AS AMENDED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987]