India - Income Tax Act 2010 - Saarc

1.413 CH. VI-A - DEDUCTIONS IN RESPECT OF CERTAIN PAYMENTS S. 80GGAscientific research or to a University, college or other institution to beused for scientific research :Provided that such association, University, college or institution is forthe time being approved for the purposes of clause (ii) of sub-section(1) of section 35;86[(aa) any sum paid by the assessee in the previous year 86a [to a University],college or other institution to be used for research in social science orstatistical research :Provided that 86b [such University], college or institution is for the timebeing approved for the purposes of clause (iii) of sub-section (1) ofsection 35.]87[Explanation.—The deduction, to which the assessee is entitled inrespect of any sum paid to a 87a [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, subsequentto the payment of such sum by the assessee, the approval to suchassociation, University, college or other institution referred to inclause (a) or clause (aa), as the case may be, has been withdrawn;](b) any sum paid by the assessee in the previous year—(i) to an association or institution, which has as its object theundertaking of any programme of rural development, to be usedfor carrying out any programme of rural development approvedfor the purposes of section 35CCA; or(ii) to an association or institution which has as its object the trainingof persons for implementing programmes of rural development :88[Provided that the assessee furnishes the certificate referred to insub-section (2) or, as the case may be, sub-section (2A) of section35CCA from such association or institution.]87[Explanation.—The deduction, to which the assessee is entitled inrespect of any sum paid to an association or institution for carryingout the programme of rural development to which this clause applies,shall not be denied merely on the ground that subsequent to thepayment of such sum by the assessee, the approval granted to suchprogramme, or as the case may be, to the association or institution hasbeen withdrawn;]89[(bb) any sum paid by the assessee in the previous year to a public sectorcompany or a local authority or to an association or institutionapproved by the National Committee, for carrying out any eligibleproject or scheme :86. Inserted by the Finance (No. 2) Act, 1991, w.e.f. 1-4-1992.86a. Words “to a research association which has as its object the undertaking of research insocial science or statistical research or to a University” shall be substituted for “to aUniversity” by the Finance Act, 2010, w.e.f. 1-4-2011.86b. Words “such association, University” shall be substituted for “such University”, ibid.87. Inserted by the Taxation Laws (Amendment) Act, 2006, w.r.e.f. 1-4-2006.87a. Words “research association” shall be substituted for “scientific research association” bythe Finance Act, 2010, w.e.f. 1-4-2011.88. Substituted by the Finance Act, 1983, w.e.f. 1-4-1983.89. Inserted by the Finance (No. 2) Act, 1991, w.e.f. 1-4-1992.