Schedule 80GGA – Details of donations for scientific research or rural development AY 2026-27

Schedule 80GGA – Details of donations for scientific research or rural development AY 2026-27

‘Schedule 80GGA’ in the Income Tax Return (ITR) form is used to claim deductions under Section 80GGA for donations made to scientific research or rural development programs.

In this schedule, the taxpayer needs to select the relevant clause under which the deduction is claimed and provide complete details of the donee, such as the name, PAN, address, city or district, pin code, and state code. It also captures the amount donated, distinguishing between the portion given in cash and the portion paid through other modes like cheque, bank transfer, or digital payments, as only non-cash donations generally qualify for higher deductions.

The form then calculates the total donation and the eligible amount that can be claimed as a deduction based on the applicable section.

Section 80GGA of Income-tax Act, 1961

Any assessee, not having any income taxable under the head “profits and gains of business or profession” is allowed to claim a deduction in respect of amount contributed to specified association or institutions. However, no deduction shall be allowed in respect of cash contribution over Rs. 2,000.

This schedule applies to ITR-1 to ITR-6