Section mapper · Deductions you claim
Section 80GGA of the Income-tax Act, 1961 is now
section 135 of the Income-tax Act, 2025
Donations for scientific research and rural development.
- Was
s.80GGA, Income-tax Act, 1961 (repealed)- Is now
s.135, Income-tax Act, 2025- In force from
What changed
Renumbered. Section 135 keeps the deduction for sums paid to the listed research associations, universities, colleges and rural development funds, and keeps it available only to a taxpayer without business or professional income.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
Sections people look up next
- s.80G → s.133 — Donations to charities and relief funds
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