Section 135
Section 135: deduction for donations to scientific research or rural development
Section 135 is the Income-tax Act, 2025's version of the deduction long known as "80GGA" - for sums paid toward approved scientific or social-science research, as distinct from Section 133's broader list of charitable and relief funds.
This explanation is AI-assisted and pending review by our CA/CS team. It is general information, not professional advice - always cross-check against the bare law text above or talk to our tax team for guidance specific to your situation.
What qualifies
A deduction is available for sums paid to a research association (or an approved University, college or other institution) whose object is undertaking scientific research, or research in social science or statistical research.
Key conditions
- The deduction is not available if the assessee's gross total income includes income chargeable under "Profits and gains of business or profession" - this section is aimed at non-business taxpayers.
- A cash contribution exceeding ₹2,000 does not qualify - the payment must be through a non-cash mode above that threshold.
- The deduction isn't denied merely because the receiving institution's approval was withdrawn after the donation was made.
- Once claimed and allowed under this section, the same payment cannot also be deducted under any other provision of the Act.
Frequently asked questions
Is this the same as "80GGA"?
Yes - the same deduction for donations to scientific and social-science research institutions, now numbered Section 135 under the Income-tax Act, 2025.
Can a business claim this deduction?
No - it isn't available if the assessee's gross total income includes income chargeable under "Profits and gains of business or profession."
How does this differ from Section 133?
Section 133 covers a broad list of national relief funds and general charitable institutions. Section 135 is narrower and specifically targets approved scientific, social-science or statistical research bodies.
Related sections
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Check your Section 135 research donation deduction with our tax teamLast updated 9 September 2026