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.
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