Deduction under Section 80GGA now covers payments to the National Urban Poverty Eradication Fund as deductible contributions. Amendment inserts clause (e) into sub section (2) of section 80GGA, providing that sums paid by an assessee to the National Urban Poverty Eradication Fund, when set up and notified by the Central Government for purposes corresponding to clause (d) of sub section (1) of section 35CCA, are included among deductible contributions; the amendment is effective from the statutory commencement date.