Amendment of section 80GGA

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Full Text of the Document

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....e assessee in the previous year to a university, college or other institution to be used for research in social science or statistical research: Provided that such university, college or institution is for the time being approved for the purposes of clause (iii) of sub- section (1) of section 35;"; (ii) after clause (b), the following clause shall be inserted, namely:- &....