18 August 2013
No, In my view, the deductions are available to the assessee carrying on business. . Salaried employees can claim benefit U/s 80G for donations. .
19 April 2015
Salaried Employee can claim deduction under sec 80GGA. However only 100% of the amount of donation can be claimed as deduction as against 175% or 200% as in secton 35(1) and 35(2)
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