Amendment of section 80GGA.

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..... s shall be substituted; (ii ) after sub-section (4 ), the following Explanation shall be inserted, namely: Explanation . For the removal of doubts, it is hereby declared that the claim of the assessee for a deduction in respect of any sum referred to in sub-section (2 ) in the return of income for any assessment y .....

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..... for a deduction in respect of any sum referred to in sub-section (2), in the return of income for any assessment 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 in accordance with the risk management strategy formulated by the Board .....

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