TAX RELIEF under Section 80 GGA of Income Tax Act
CERTIFICATE TO BE ISSUED TO THE DONOR

Very often we come across the sections 80 G, 80 C , 80 DD and some other sections while planning our income taxes.

01 All approved NGOs are required to issue a certificate to the donor for all contributions. The certificate is to be issued in Form 58A.

02 This certificate will enable the donor to claim exemption from its taxable income.

DEDUCTION OF CONTRIBUTION UNDER SECTION 80GGA

Therefore, for the assessees who do do not have income from business or profession, section 80GGA provides for deduction on donations made to eligible projects. 1

Source : http://www.incometaxforngos.org/sec-35ac.htm