Research association inclusion: donations to approved research associations for social or statistical research qualify for deduction under section 80GGA.

The amendment substitutes the term research association for "scientific research association" in clause (aa) of sub-section (2) of section 80GGA, expands clause (aa) to include research associations whose object is social science or statistical research and which are approved for the purposes of the relevant research approval, and makes corresponding substitutions in the proviso and Explanation so that donations to such approved research associations qualify for deduction.

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