Amendment of section 80GGA

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..... substituted; (b) in clause (aa),— (A) for the words "to a University", the words "to a research association which has as its object the undertaking of research in social science or statistical research or to a University" shall be substituted; (B) in the proviso, for the words "such University", the words "such association, University" shall be substituted; (C) in the Explanation, for the .....

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..... or statistical research and which for the time being is approved for the purposes of clause (iii) of sub-section (1) of section 35. Accordingly, any sum paid to such research association will be eligible for deduction under the aforesaid section. This amendment will take effect from 1st April, 2011 and will, accordingly, apply in relation to the assessment year 2011-2012 and subsequent years. .....

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