Deduction in respect of certain donations for scientific research or rural development.

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....paid by the assessee in the tax year to,-- (a) a research association which has as its object the undertaking of scientific research, or to a University, college or other institution approved for the purposes of section 45(3)(a)(i) to be used for scientific research; (b) a research association which has as its object the undertaking of research in social science or statistical research, or to ....