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 .....

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..... n respect of any sum referred to in sub-section (1) in the return of income for any tax year filed by him, shall be allowed on the basis of information relating to such sum furnished by the payee to the prescribed income-tax authority or the person authorised by such authority, subject to verification as per the risk management strategy formulated by the Board from time to time. - Clause 135 of .....

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