Section 80GGA Deduction allowed if Income from Business?

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  1. Hii ,

    Deduction u/s 80GGA is allowed if gross total income does not include any income chargeable u/h PGBP.
    I have made donation to CRY for deduction u/s 80GGA and i Have income from Partnership firm which is exempt u/s 10 (2A).

    So whether i am disqualified for deduction u/s 80GGA????????

    Thank u
  2. Sahil Oberoi

    Sahil Oberoi Member

    Deduction under Section 80GGA is allowed only if you dont have income chargeable u/h PGBP

    In case you have income chargeable u/h PGBP, there is a separate section for claiming deduction for donation and therefore it is not allowed as deduction under section 80GGA
  3. Shishir Nayak

    Shishir Nayak Member

    As your income include business income you can't avIl deductio u/s 80 GGA. But you can avail 100% deduction u/s 35AC Because you have donated to CRY.
    rudrabose likes this.
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