Section 80GGA of Income Tax Act, 1961 available for donations made to

Correct option is A

Correct Answer:
(a) Research association which has as its objective the undertaking of scientific research

Explanation:

Section 80GGA of the Income Tax Act, 1961 provides a deduction for donations made towards scientific research or rural development. This includes donations to:

• Research associations engaged in scientific research
• Institutions approved for rural development
• Universities, colleges, or other institutions for scientific research

Donations to charitable institutions, educational institutions, or religious organizations do not qualify under Section 80GGA.