Section 135 — Deduction in respect of certain donations for scientific research or rural development

(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 charge-
able 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withdrawn.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 author -
ity, 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.