Section 80GGA Research Donation
100% deduction for approved scientific research donations — rules vs Section 80G.
The 60-second version
Section 80GGA allows 100% deduction for donations to approved scientific research associations — separate from Section 80G charitable limits.
80GGA is not 80G — different institution list
Section 80GGA covers donations to approved scientific research associations and rural development funds — 100% deduction without 10% GTI cap that applies to some 80G buckets.
Payment must be non-cash above ₹2,000 per CBDT rules — use UPI, cheque, or bank transfer.
Resident and RNOR can claim; pure NRI status generally cannot unless India-sourced income exists.
Charity cluster: Section 80G guide for PMNRF/charitable institutions.
80G vs 80GGA quick compare
| Section | Beneficiary | Deduction |
|---|---|---|
| 80G(2A) | PMNRF etc. | 100% |
| 80G(2B) | Approved NGO | 50% |
| 80GGA | Research assoc. | 100% |
| 80GGC | Political party | No deduction |
| Cash limit | All | >₹2k disallowed |
80GGA claim sequence
Verify approval
Check institution on CBDT approved list.
Donate non-cash
Bank transfer with narration 'donation'.
Collect receipt
PAN of institution + 80GGA registration number.
ITR schedule
Claim in Schedule VI-A — verify ITR form.
Employer Form 12BB
Not applicable — post-year claim only.
Claim flow
80GGA donation kit
- Institution approval letter.
- Donation receipt.
- Bank debit proof.
- Institution PAN.
- Your PAN.
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Rural development
80GGA also covers approved rural development funds — separate sub-category.
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RNOR eligible?
Yes if filing resident return for that FY.
Foreign university donation?
Not 80GGA — must be approved Indian research association.
CSR payment from my company?
Company claims — not personal 80GGA.
Form 10BE needed?
80G uses 10BE; 80GGA uses institution receipt — verify current rules.
Crowdfunding research?
Not eligible without approved entity receipt.
Audit required?
Only if turnover triggers 44AB — donation itself does not.
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RNOR status, exit timing, and DTAA benefits all depend on decisions you make before you land. Don't guess.