(2A)Where, before the 1st day of March, 1984, the assessee pays any sum (being any sum paid with a specific direction that the sum shall not be used for the acquisition of any land or building or construction of any building) to a scientific research association or university or college or other institution referred to in clause (ii) of sub-section (1) or to a public sector company to be used for scientific research undertaken under a programme approved in this behalf by the prescribed authority14 having regard to the social, economic and industrial needs of India, then,—(a)there shall be allowed a deduction of a sum equal to one and one-third times the sum so paid ; and(b)no deduction in respect of such sum shall be allowed under clause (ii) of sub-section (1) for the same or any other assessment year.Explanation.—For the purposes of this sub-section, "public sector company" shall have the same meaning as in clause (b) of the Explanation below sub-section (2B) of section 32A.
