Section 26 - Amendment of section 80GGA - Finance Act, 2010

Amendment of section 80GGA. 26. In section 80GGA of the Income-tax Act, in sub-section (2), with effect from the 1st day of April, 2011,— (a) in clause (a), for the words "scientific research association", the words "research association" shall be substituted; (b) in clause (aa),— (A) for the words "to a University", the words "to a research association which has as its object the undertaking of research in social science or statistical research or to a University" shall be substituted; (B) in the proviso, for the words "such University", the words "such association, University" shall be substituted; (C) in the Explanation, for the words "scientific research association", the words "research association" shall be substituted.