Deduction under section 80GGA extended to donations to approved institutions for approved conservation programmes, subject to approval condition. An inserted clause permits deduction for sums paid by an assessee to an association or institution to be used for carrying out conservation of natural resources programmes approved for the purposes of section 35CCB, provided the recipient association or institution is for the time being approved under sub-section (2) of section 35CCB; effective from 1 June 1982.