(3)A deduction shall be allowed for any sum, paid to—(a)(i)a research association having the object of undertaking scientific research or to a University, college or institution to be used for scientific research; or(ii)a research association having the object of undertaking research in social science or statistical research or to a University, college or institution to be used for research in social science or statistical research;(b)a company which is––(i)registered in India having the main object of scientific research and development; and(ii)approved by such authority, for the purposes of this clause in such manner and subject to such conditions, as may be prescribed;(c)(i)a national laboratory; or(ii)a University; or(iii)an Indian Institute of Technology; or(iv)a specified person,with a specific direction that the said sum shall be used for scientific research undertaken under a programme approved in this behalf by the prescribed authority.
