Chapter VIII - Deductions to be Made in Computing Total Income
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.
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Need advice on Section 135?
This article is for general information. Refer to the Income-tax Act, 2025 as amended by the Finance Act, 2026 and the Taxation and Other Laws (Amendment) Act, 2026 for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(1) In computing the total income of an assessee, there shall be deducted, as per the provisions of this section, any sum paid by the assessee in the tax year to,–– (a) a research association which has as its object the undertaking of scientific research, or a University, college or other institution approved for the purposes of section 45(3)(a)(i) to be used for scientific research; (b) a research association which has as its object the undertaking of research in social science or statistical research, or a University, college or other institution approved for the purposes of section 45(3)(a)(ii) to be used for research in social science or statistical research;
(2) Deduction for contributions made as per sub-section (1) shall not be allowed, if— (a) the gross total income of the assessee includes income which is chargeable under the head “Profits and gains of business or profession”; or (b) the contribution is made in cash exceeding ₹ 2000.
(3) Deduction under sub-section (1)(a) and (b) shall not be denied merely on the ground that subsequent to the payment of such sum by the assessee, approval to such association, University, college, other institution referred therein has been withdrawn.
(4) The claim of the assessee for a deduction in respect of any sum referred to in sub-section (1) in the return of income for any tax year filed by him, shall be allowed on the basis of information relating to such sum furnished by the payee to the prescribed income-tax authority or the person authorised by such authority, subject to verification as per the risk management strategy formulated by the Board from time to time.
(5) Where a deduction for any tax year has been claimed and allowed in respect of any payment of the nature referred to in this section, no deduction in respect of such payment shall be allowed under any other provision of this Act in any tax year.
Introduction
Section 135 addresses donations for approved scientific, social-science or statistical research. Eligibility rests on the recipient's approved status and the intended use, alongside the section's filing and verification conditions.
Key takeaways
Approved research donations
Qualifying payments to approved scientific, social-science or statistical research associations and institutions may be deducted under this section.
Exclusions
This deduction is unavailable when gross total income includes business or professional income, or when a contribution exceeds ₹2,000 in cash; the same payment cannot be deducted twice.
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.
Verify the recipient and purpose
The research association, university, college or institution must match the relevant approval route. The contribution must be for the specified type of research, not merely for a broadly educational purpose.
Step-by-step flow for applying Section 135
- 1
Does gross total income include business or profession income?
Section 135(2)(a) denies the deduction where gross total income includes income chargeable under "Profits and gains of business or profession".
- Yes: No deduction under Section 135.
- No: Go to the next step.
- 2
Was the sum paid to a qualifying recipient?
Section 135(1)(a): a scientific research association, or a University, college or institution approved for section 45(3)(a)(i), for scientific research. Section 135(1)(b): a social science or statistical research association, or an institution approved for section 45(3)(a)(ii).
- No: No deduction under Section 135.
- Yes: Go to the next step.
- 3
Was any contribution made in cash exceeding ₹2,000?
- Yes: Section 135(2)(b) denies the deduction for that contribution.
- No: Go to the next step.
- 4
Claim in the return and check the payee's reporting
Under Section 135(4) the claim is allowed on the basis of information furnished by the payee to the prescribed authority, subject to verification. Under Section 135(5) the same payment cannot be deducted under any other provision.
Practical checklist
Do
- Retain recipient approval evidence, contribution receipt and non-cash payment trail where required.
- Match the donation to scientific research or approved social-science/statistical research under the relevant subsection.
Avoid
- Do not claim a payment to a research-labelled organisation without confirming its approval.
- Do not duplicate a deduction for the same payment under another provision.
Illustrative example
Worked example: research donations by a salaried individual
Hypothetical facts (illustration only, not a real taxpayer): Mr. Das has salary and bank interest only, with no business or professional income. During the tax year he pays ₹50,000 by bank transfer to an approved scientific research association and ₹1,500 in cash to an approved social science research institution. In the following year, the research association's approval is withdrawn.
Business income test
His gross total income has no income under "Profits and gains of business or profession", so Section 135(2)(a) does not bar the claim.
Mode of payment
The ₹50,000 is not cash. The ₹1,500 is cash but does not exceed ₹2,000, so Section 135(2)(b) does not bar it.
Later withdrawal of approval
Section 135(3) says the deduction is not denied merely because approval was withdrawn after the payment.
Reporting
The claim of ₹51,500 is allowed on the basis of the information the payees furnish to the prescribed authority (Section 135(4)).
Outcome
- ₹51,500 (₹50,000 + ₹1,500) is the sum paid that can be claimed under Section 135, subject to verification of the payees' reporting.
- Had Mr. Das also earned consulting income taxed as business or profession income, no Section 135 deduction would be available at all.
Glossary
- Research association
- An approved body whose specified research objective qualifies under this provision.
- Approved institution
- A university, college or other institution approved under the cross-referenced research provision.
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.
Need help applying this provision to your situation?
Check your Section 135 research donation deduction with our tax teamLast updated 10 October 2026