As per section 192(1) of the Act, any person responsible for paying any income chargeable under the head “Salaries” shall, at the time of payment, deduct income-tax on the amount payable at the average rate of income-tax computed on the basis of the rates in...
(bb) of the Act has not been considered and decided, therefore, without going into the merits of the case, we remand the issue before the AO to consider the alternative claim in view of the provisions u/s 80GGA(2)(bb) of the Act in accordance with law by giving ...
If you donate towards rural development or scientific research, you can claim a tax deduction under Section 80GGA. 8. Contribution to Political Parties There is no upper limit on tax deductions for contributions to political parties. These tax deductions are specified under Section 80GGC, which...