Amendment of section 80GGA.

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..... eduction, to which the assessee is entitled in respect of any sum paid to a scientific research association, University, college or other institution to which clause (a) or clause (aa) applies, shall not be denied merely on the ground that, subsequent to the payment of such sum by the assessee, the approval to such association, University, college or other institution referred to in clause (a) or .....

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..... ee is entitled in respect of any sum paid to a public sector company, or to a local authority or to an association or institution for carrying out eligible project or scheme referred to in section 35AC, shall not be denied merely on the ground that subsequent to the payment of such sum by the assessee, - (a) the approval granted to such association or institution has been withdrawn; or (b .....

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