Relation between sec: 80gga & sec: 35(1)(ii), (iii)

C.A. R. Surya Prakash (CA FInal) (118 Points)

23 September 2011  

As per sec: 35(1)(ii) a weighted deduction of 175% of any sum paid to approved & notified research associations / universities / colleges / other institutions  -  for scientific research

 

Sec:35(1)(ii) gives same deduction for social sciences & statistical research

 

Sec: 80gga also gives deduction for those institutions & associations approved u/s 35(1)(ii) & (iii)

 

what is the applicability of these sections??