Income-tax Act, 2025 | Section 135

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

This covers specified donations for scientific research, social-science or statistical research, rural development and related approved programmes, generally where the donor does not derive business income.

Reviewed by CA Nikhil Gupta · Updated 9 October 2026

Section 135: operativeEffective 1 April 2026Tax Year 2026-27 onwardLegally reviewed 8 October 2026

Current-law control

This page uses the consolidated Income-tax Act, 2025 as amended by the Finance Act, 2026. The Act and Income-tax Rules, 2026 operate from 1 April 2026. Earlier years and saved proceedings remain subject to the repeal-and-savings framework.

Primary statute: Income Tax Department consolidated Act | Rules: Notified Income-tax Rules, 2026

2-minute decode

Who should use this section

Donors/contributors claiming deduction for qualifying payments to the specified fund, institution, research/rural-development body or political recipient This applicability note is specific to section 135.

Old-law bridge

1961 Act section 80GGA

The bridge is navigational only. A 1961 Act case or rule is carried forward only after checking wording, transition provisions and the current 2025 Act text.

Professional alert

Exception / professional alert Cash above ₹2,000 is excluded. Approval status and date must be verified; CSR treatment requires separate analysis.

Connected Income-tax Rules, 2026 and Forms

No provision-specific Rule/Form is independently mapped in this tranche. General return, procedure and evidence rules can still apply.

Worked application

An individual without business income contributes ₹75,000 electronically to an approved rural-development programme. The deduction depends on the exact approved category and evidence.

Evidence / compliance checklist

For section 135, retain proof of payment and the instrument/recipient document that establishes statutory eligibility.
Match beneficiary, ownership/residency/status conditions to the text for the relevant tax year (section 135: Deduction in respect of certain donations for scientific research or rural development).
Preserve certificate/approval/registration details where the deduction depends on an approved institution or authority (section 135: Deduction in respect of certain donations for scientific research or rural development).
Keep a computation showing the statutory ceiling, qualifying base and any cash/payment-mode restriction (section 135: Deduction in respect of certain donations for scientific research or rural development).

Common mistake

Claiming section 135 from a payment receipt alone without testing the statutory ceiling, recipient/instrument eligibility, payment mode and required certificate.

Recommended approach

For section 135, fix the governing tax year, identify the operative sub-section for “Deduction in respect of certain donations for scientific research or rural development”, trace every amount to evidence, apply only verified Rule/Form links, and retain a computation that another reviewer can reproduce from the primary source.

Thresholds, periods and timing checkpoints

(b) the contribution is made in cash exceeding ₹ 2000.
in sub-section (1) in the return of income for any tax year filed by him, shall be
(5) Where a deduction for any tax year has been claimed and allowed in respect of
such payment shall be allowed under any other provision of this Act in any tax year.

Judicial / interpretive bridge

No section-specific Supreme Court bridge is included for section 135 unless text-equivalence with the 2025 Act has been checked. Legacy cases should not be transplanted into section 135 merely because the subject is similar.

Related provisions

Current statutory text

135. (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.

Primary-source trail

FAQs

What does section 135 of the Income-tax Act, 2025 cover?

Section 135 covers deduction in respect of certain donations for scientific research or rural development. The operative result depends on the exact statutory conditions shown on this page and applies from 1 April 2026, subject to transition/savings provisions.

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

Current-law control

2-minute decode

Who should use this section

Old-law bridge

Professional alert

Connected Income-tax Rules, 2026 and Forms

Worked application

Evidence / compliance checklist

Common mistake

Recommended approach

Thresholds, periods and timing checkpoints

Judicial / interpretive bridge

Related provisions

Current statutory text

Primary-source trail

FAQs

What does section 135 of the Income-tax Act, 2025 cover?

Who should check section 135?

Are there specific Rules or Forms for section 135?

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