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    <title>Amendment of section 80GGA</title>
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    <description>Amendment restricts deduction eligibility in sub section (2) of section 80GGA by substituting the opening words of clauses (c) and (cc) so that qualifying sums are limited to &quot;any sum paid by the assessee in any previous year ending on or before the 31st day of March, 2002,&quot; effective from the operative date specified in the amendment.</description>
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      <title>Amendment of section 80GGA</title>
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      <description>Amendment restricts deduction eligibility in sub section (2) of section 80GGA by substituting the opening words of clauses (c) and (cc) so that qualifying sums are limited to &quot;any sum paid by the assessee in any previous year ending on or before the 31st day of March, 2002,&quot; effective from the operative date specified in the amendment.</description>
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