Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 80GGA(2)] [Section 80GGA] [Entire Act] Union of India - Subsection Section 80GGA(2)(aa) in The Income Tax Act, 1961 (aa)[ any sum paid by the assessee in the previous year to a University, college or other institution to be used for research in social science or statistical research: [ Inserted by Act 49 of 1991, Section 27 (w.e.f. 1.4.1992).]