Under Section 35(1) (ii) of the Income Tax Act, 1961
The Institute is approved by the Government of India, Ministry of Finance, Department of Revenue (Central Board of Direct Taxes) for claiming exemption under section 35(1) (ii) of Income Tax Act on the donations received for research activities done by its faculty members and students. Please follow the below mentioned link for Govt. notification in English and Hindi:
Amount of Deduction: One and three-fourth times (175%) of the amount received in IIIT-D for undertaking Scientific Research.
Open to: assessee having income chargeable under the head "Profits and Gains of Business or Profession"
Under Section 80GGA of the Income Tax Act, 1961
Any sum paid by an assessee during the previous year to a University, college or institution to be used for scientific research is allowed for deduction from the income, provided the institute is approved for the purposes of clause (ii) of sub-section (1) of section 35.
Amount of Deduction: 100% of the amount donated.
Open to: assessee not having any income chargeable under the head "Profits and Gains of Business or Profession".
Under Section 80G (5) (vi) of the Income Tax Act, 1961
The Institute is registered u/s 80G (5) (vi) of the Act. Please follow the link below for exemption certificate of the Institute:
Amount of Deduction: 50% of the amount donated.
Open to: assessee whose income is taxable under the Act.
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