Section 80GGA of Income Tax Act

This section permits deductions for a donation that are made for rural development and scientific research. The 80GGA deduction is allowed for all the assessees excluding those who have a loss of income from profession or business

kapil-sharma
  • 4.8++ Rated
  • 12.02 Crore Registered Consumer
  • 51 Partners Insurance Partners
  • 5.9 Crore Policies Sold

Tax Saving Plans

  • Get Returns That Beat Inflation
  • Zero Capital Gains tax
  • Save upto Rs 46,800In Tax under section 80C^
We are rated++
rating
12.02 Crore
Registered Consumer
51
Insurance Partners
5.9 Crore
Policies Sold
Get Instant Tax Receipts
Save Upto ₹46,800 in Taxes Under Section 80C^
+91
Secure
We don’t spam
View Plans
Please wait. We Are Processing..
Your personal information is secure with us
Plans available only for people of Indian origin By clicking on ''View Plans'' you, agreed to our Privacy Policy and Terms of use #For a 55 year on investment of 20Lacs #Discount offered by insurance company
Get Updates on WhatsApp
We are rated++
rating
12.02 Crore
Registered Consumer
51
Insurance Partners
5.9 Crore
Policies Sold

Payment Mode

All the donations that are made through draft or cheque or in cash, but if the cash donations that exceed Rs.10, 0000 are not considered as deductions. 100% of the donation amount or the contribution is considered for deductions.

Donations that are Eligible U/S 80GGA

The donations that are eligible u/s 80GGA are as follows:

  • Any sum that is paid to some research institution that undertakes the scientific research, or specific sum paid to university or college, or some institution for use in scientific research which is approved by some prescribed authority u/s 35 (ii) (i).
  • Sum paid to some approved institute on or association that undertakes people’s training to implement some program of the rural development.
  • Sum paid to some research association that undertakes research in statistical research or social science, or sum paid to any university or college or some other institution for this purpose. These should be approved by the prescribed authority u/s 35 (ii) (i).
  • Sum paid to some approved institution or association that undertakes the training of people for implementing the rural development program.
  • Sum paid for the fund of Rural Development.
  • Sum paid to any company of the public sector, approved institution or association, or local authority that carries out the schemes or projects that are approved u/s 35AC.
  • Sum paid for Fund of the National Poverty Eradication.
  • Sum paid for Fund of Afforestation.

If the deduction is allowed u/s 80GGA then these expenses should not be deducted in any other income tax act provision.

Adjusted Complete Income

Adjusted complete income is the gross complete income (sum of the complete income under all the heads) that is reduced by any of the following aggregators:

  • Capital gains of long term
  • Income exempted
  • The amount that is deductible under Section 80CCC to 80U (but excluding section 80G)
  • Income that is referred to in Section 115A, 115AC, 115AB, 115D, and 115AD relating to all the foreign countries and non-residents.

˜The insurers/plans mentioned are arranged in order of highest to lowest first year premium (sum of individual single premium and individual non-single premium) offered by Policybazaar’s insurer partners offering life insurance investment plans on our platform, as per ‘first year premium of life insurers as at 31.03.2025 report’ published by IRDAI. Policybazaar does not endorse, rate or recommend any particular insurer or insurance product offered by any insurer. For complete list of insurers in India refer to the IRDAI website www.irdai.gov.in
Disclaimer: ^Section 80C allows annual deductions of up to ₹1.5 lacs from the taxable income. Section 10(10D) provides tax-free maturity benefits for investments of up to ₹2.5 Lacs/ year, on policies bought after 1 Feb 2021. Tax benefits and savings are subject to changes in tax laws. All plans listed here are of insurance companies’ funds.
*All savings are provided by the insurer as per the IRDAI approved insurance plan.
^The tax benefits under Section 80C allow a deduction of up to ₹1.5 lakhs from the taxable income per year and 10(10D) tax benefits are for investments made up to ₹2.5 Lakhs/ year for policies bought after 1 Feb 2021. Tax benefits and savings are subject to changes in tax laws.
¶Long-term capital gains (LTCG) tax (12.5%) is exempted on annual premiums up to 2.5 lacs.
++Source - Google Review Rating available on:- http://bit.ly/3J20bXZ

Maximise your
Tax Savings!
  • Tax savings under Sec 80c
  • Get Instant Tax receipt
  • Tax free returns upto 18%
View plans
Standard T & C Apply*
Double tax benefit
Income Tax Returns & eFiling
Income Tax Calculator - Old vs New Regime
Income Tax Return Filing
Income Tax Refund Status: Check ITR Refund
Income Tax Return Form: How to download ITR Forms
How to Check ITR-V Receipt Status?
Income Tax Filing For the Freelancers
Income Tax Form 16
Income Tax for NRI in India
Save Tax Under Section 80C
Tax Saving via NPS, ELSS, PPF, MFs
Tax Saving Investments
NPS Calculator
How to Open NPS Account Online
Equity Linked Savings Scheme Funds 2026
Steps to Invest in ELSS Funds
PPF Calculator
PPF Interest Rate 2026 - All You Need to Know
PPF or Public Provident Fund Account: A Complete Guide
Income Tax Section 80 & HRA
Section 80C
Income Tax Deductions
Section 80D
Section 80U
Income Tax Rebate in India
Income Tax Exemptions
HRA Calculator
House Rent Allowance
Tax Slab Rates & Saving Tips
Tax Saving - How to Save Income Tax For FY 2025-2026
How to Pay Income Tax Online in India 2026
Income Tax Slab Rates for FY 2025-2026 (AY 2026-2027)
Advance Tax Payment
How to Save Tax on Salary?
Calculators

Income Tax articles

Recent Articles
Popular Articles
Suryoday Small Finance Bank Loan Against FD
Suryoday Small Finance Bank Loan Against FD

21 Jan 2026

Suryoday Small Finance Bank provides an overdraft facility
Read more
Tamil Nadu Grama Bank Loan Against FD
Tamil Nadu Grama Bank Loan Against FD

21 Jan 2026

Tamil Nadu Grama Bank loan against FD allows you to borrow up to
Read more
Tamilnad Mercantile Bank FD Premature Withdrawal
Tamilnad Mercantile Bank FD Premature Withdrawal

20 Jan 2026

Tamilnad Mercantile Bank FD premature withdrawal attracts a 1%
Read more
Tamil Nadu Grama Bank FD Premature Withdrawal
Tamil Nadu Grama Bank FD Premature Withdrawal

20 Jan 2026

Tamil Nadu Grama Bank FD premature withdrawal typically incurs
Read more
Uttarakhand Gramin Bank Short Term FD
Uttarakhand Gramin Bank Short Term FD

20 Jan 2026

Uttarakhand Gramin Bank Short Term FD is a secure savings option
Read more
Post Office FD Interest Rates
Post Office FD Interest Rates
  • 02 Jul 2020
  • 300497
The latest interest rates of Post Office FD schemes range from 6.90% to 7.50% for tenures ranging from 1 year to 5
Read more
SBI FD Interest Rates
SBI FD Interest Rates
  • 26 Apr 2017
  • 2786895
The revised SBI FD interest rates range between {{lowestGeneralRate}} to {{highestGeneralRate}} p.a.for the
Read more
Post Office FD Rates for Senior Citizens
Post Office FD Rates for Senior Citizens
  • 14 Mar 2022
  • 44001
The post office fixed deposit rates for senior citizens are the same as those for general citizens, which start
Read more
SBI Amrit Vrishti Scheme
SBI Amrit Vrishti Scheme
  • 11 Sep 2025
  • 73861
The SBI Amrit Vrishti Scheme 444 Days, which has been introduced by SBI for a fixed tenure of 444 days. It offers
Read more
SBI Fixed Deposit Monthly Income Scheme
SBI Fixed Deposit Monthly Income Scheme
  • 04 Apr 2022
  • 88165
The SBI Fixed Deposit Monthly Income Scheme, commonly called the SBI Annuity Deposit Scheme. It is a specialised
Read more

Explore the popular searches and stay informed

Claude
top

  • Save up to ₹46,800 in Section 80C*

  • Mobile +91
  • Mobile +91

*T&C Applied.

Close
Download the Policybazaar app
to manage all your insurance needs.
INSTALL