Schedule RA – Details of Donations to Research Association etc. AY 2026-27
Schedule RA in the Income Tax Return (ITR) is used to report details of donations made by a person with income from a business or profession to Research Associations, universities, colleges, or other institutions. It is required to be filled when claiming a deduction under Sections 35(1)(ii), 35(1)(iia), 35(1)(iii) or ,35(2AA) of the Income-tax Act.
The schedule requires the donor to provide details such as the name and address of the donee, the donee’s PAN, the amount of donation (with a breakdown based on the mode of payment), and the eligible amount of donation.
Sections 35(1)(ii), 35(1)(iia), 35(1)(iii), or 35(2AA) of the Income-tax Act, 1961.
The deduction under Section 35 is allowed for the expenditure incurred on in-house scientific research or for payment to outsiders. If expenditure is incurred on in-house research and development, the deduction is allowed for revenue and capital expenditure provided research is related to business. Deduction is allowed in certain cases if donation is made to outsider for doing scientific research, which may or may not be related to the business. Deduction for payment made to an outsider is allowed under section 35(1)(ii)/(iia)/(iii) and 35(2AA).
This schedule applies to ITR-3, ITR-5 and ITR-6.