Research association inclusion expands eligibility under the Income tax Act, covering donations to social science and statistical research bodies.

The amendment revises sub section (2) of section 80GGA to substitute "research association" for "scientific research association" in clause (a) and the Explanation, and to expand clause (aa) to permit donations to research associations undertaking social science or statistical research as well as to Universities, with the proviso amended to refer to "such association, University."

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