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<h1>Finance Act 2010 amends Section 80GGA, broadening scope to include social science and statistical research associations.</h1> Section 80GGA of the Income-tax Act was amended by the Finance Act, 2010, effective April 1, 2011. The amendment involves changes in sub-section (2), where the term 'scientific research association' was replaced with 'research association' in clause (a). In clause (aa), the language was broadened to include research associations focused on social science or statistical research, alongside universities. Additionally, the proviso and the Explanation were updated to reflect these changes, substituting 'such University' with 'such association, University' and 'scientific research association' with 'research association.'