Deduction for donations made to institutions engaged in scientific research or rural development. Available to all taxpayers except those with business or profession income.
Eligible Donations
- Research associations for scientific research
- Social science / statistical research institutions
- Rural development programs
- National Afforestation and Eco-Development Fund
- National Poverty Eradication Fund
Important Notes
- 100% of donated amount is eligible for deduction
- Not available to taxpayers with income from business or profession
- Cash donations above ₹2,000 are not eligible
This guide reflects FY 2025-26 (AY 2026-27) and is for general information. Tax rules and limits change, and how they apply depends on your circumstances. It is not professional tax advice; consult a qualified Chartered Accountant before acting.
