ITR3 - Donations u/s 35(1)(iii)

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Arun (Querist)
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12 July 2023 I am filling ITR3 and claiming deduction under 44 ADA. How do I fill donations made u/s 35(1)(iii)? Is it correct to fill Schedule RA, Schedule ESR (# iv) and Part A-P&L (# 43) or I am not eligible for this deduction since I have opted for 44ADA? I do not see the deduction in the final computation (TI or TTI) if I only fill RA or ESR.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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12 July 2023 You are not eligible for this deduction since you have opted for 44ADA

Arun

Arun (Querist)
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13 July 2023 Sir, How does anyone who is liable to fill ITR1 or ITR2 claim deduction for donations made u/s 35(1)(iii)?

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Arun

Arun (Querist)
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13 July 2023 Found the answer (Ref https://cleartax.in/s/donation-under-section-80g-and-80gga):
Section 80GGA allows deductions for donations made towards scientific research or rural development. This deduction is allowed to all assessees except those who have an income (or loss) from a business and/or a profession.