Section 80GGA(2)(a)

(a) any sum paid by the assessee in the previous year to a 5[research association] which has as its object the undertaking of scientific research or to a University, college or other institution to be used for scientific research: Provided that such association, University, college or institution is for the time being approved for the purposes of clause ( ii) of sub -section ( 1) of section 35; 6[(aa) any sum paid by the assessee in the previous year 7[to a research association which has as its object the undertaking of research in social science or statistical research or to a University], college or other institution to be used for research in social science or statistical research: