Match List I with List II


Choose the correct answer from the options given below:

Correct option is A

· 80 GG (IV): Deduction for rent paid by individuals without HRA.
· 80GGA (III): Deduction for donations to scientific research or rural development.
· 80GGB (I): Deduction for company contributions to political parties.
· 80GGC (II): Deduction for individual contributions to political parties.
Information Booster:
1. 80 GG Eligibility: Applicable for salaried/self-employed individuals without HRA.
2. 80GGA Donations: Includes contributions to universities, IITs, and rural development programs.
3. 80GGB & 80GGC: Political donations are eligible for full deduction if paid via non-cash modes.
4. GST Exemptions: Donations to government-recognized institutions may be GST-free.
5. PAN Requirement: Donations above ₹10,000 require PAN details.
6. Form 10BE: Required to claim tax benefits on donations.