Deductibility of research payments: payments to approved institutions qualify when used for social science or statistical research. An amendment substitutes clause (ii) of section 35(1) to allow sums paid to a university, college or other institution for social science or statistical research to qualify, provided the recipient institution is approved for the purposes of the clause by the prescribed authority by notification in the Official Gazette; the substitution takes effect from the first day of April, 1992.