80GGA. Deduction in respect of certain donations for scientific research or rural
development.
(1)In computing the total income of an assessee, there shall be deducted, in accordance
with and subject to the provisions of this section, the sums specified in sub -section ( 2). (2)The sums referred to in sub -section ( 1) shall be the following, namely: - (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: