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    <description>The amendment adds two qualifying payment categories to section 80GGA: sums to approved universities, colleges or institutions for social science or statistical research; and sums to public sector companies, local authorities or National Committee-approved associations or institutions for eligible projects or schemes, provided the assessee obtains the certificate required under the related certificate provision. The Explanation adopts the meanings of &quot;National Committee&quot; and &quot;eligible project or scheme&quot; from the explanatory text of the related statutory provision.</description>
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