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<h1>Amendment to Section 80GGA: New Deductions for Contributions to Research and Eligible Projects from April 1, 1992.</h1> Section 80GGA of the Income-tax Act has been amended, effective April 1, 1992, to include two new clauses. Clause (aa) allows deductions for sums paid by the assessee to approved universities, colleges, or institutions for social science or statistical research. Clause (bb) permits deductions for sums paid to public sector companies, local authorities, or approved associations or institutions for eligible projects or schemes, provided the assessee obtains a certificate as specified in section 35AC. The terms 'National Committee' and 'eligible project or scheme' are defined as per section 35AC.