Deduction under section 80GGA: threshold reduced and claims allowed on payee-supplied information subject to verification. The amendment lowers the monetary threshold in sub-section (2A) affecting eligibility for the deduction under section 80GGA. It adds an Explanation stating that a deduction claimed in the return for sums covered by sub-section (2) shall be allowed based on information furnished by the payee to the prescribed income-tax authority or an authorised person, subject to verification under the Board's risk management strategy.