(2)The sums referred to in sub-section (1) shall be the following, namely:-(a)any sum paid by the assessee in the previous year to a scientific research association which has as its object the undertaking of scientific research or to a University, college or other institution to be used for scientific research:Provided that such association, University, college or institution is for the time being approved for the purposes of clause (ii) of sub-section (1) of section 35;] [ Inserted by Act 4 of 2001, Section 6 (w.r.e.f. 3.2.2001).](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).]Provided that such University, college or institution is for the time being approved for the purposes of clause (iii) of sub-section (1) of section 35.] [Inserted by Act 11 of 1983, Section 39 (w.e.f. 1.4.1984).][Explanation. - The deduction, to which the assessee is entitled in respect of any sum paid to a 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, subsequent to the payment of such sum by the assessee, the approval to such association, University, college or other institution referred to in clause (a) of clause (aa), as the case may be, has been withdrawn;] [ Inserted by Act 29 of 2006, Section 11 (w.e.f. 1.4.2006).](b)[ any sum paid by the assessee in the previous year- [Inserted by Act 21 of 1979, Section 11 (w.e.f. 1.4.1980).](i)to an association or institution, which has as its object the undertaking of any programme of rural development, to be used for carrying out any programme of rural development approved for the purposes of section 35-CCA; or(ii)to an association or institution which has as its object the training of persons for implementing programs of rural development:][Provided that the assessee furnishes the certificate referred to in sub-section (2) or, as the case may be, sub-section (2-A) of section 35-CCA from such association or institution.] [ Substituted by Act 11 of 1983, Section 23, for the proviso (w.e.f. 1.4.1983).][Explanation. - The deduction, to which the assessee is entitled in respect of any sum paid to an association or institution for carrying out the programme of rural development to which this clause applies, shall not be denied merely on the ground that subsequent to the payment of such sum by the assessee, the approval granted to such programme, or as the case may be, to the association or institution has been withdrawn;] [ Inserted by Act 29 of 2006, Section 11 (w.e.f 1.4.2006).](bb)[ any sum paid by the assessee in the previous year to a public sector company or a local authority or to an association or institution approved by the National Committee, for carrying out any eligible project or scheme: [ Inserted by Act 49 of 1991, Section 27 (w.e.f. 1.4.1992).]Provided that the assessee furnishes the certificate referred to in clause (a) of sub-section (2) of section 35-AC from such public sector company or local authority or, as the case may be, association or institution.] [ Substituted by Act 18 of 2005, Section 25, for Section 80-E (w.e.f. 1.4.2006).][Explanation 1. - The deduction, to which the assessee is entitled in respect of any sum paid to a public sector company, or to a local authority or to an association or institution for carrying out the eligible project or scheme referred to in section 35-AC, shall not be denied merely on the ground that subsequent to the payment of such sum by the assessee,-(a)the approval granted to such association or institution has been withdrawn; or(b)the notification notifying the eligible project or scheme referred to in section 35-AC carried out by the public sector company, or local authority or association or institution has been withdrawn. ][Explanation 2] [Explanation renumbered as Explanation 2 by Act 29 of 2006, Section 11 (w.e.f. 1.4.2006).][.-For the purposes of this clause, the expressions "National Committee" and "eligible project or scheme" shall have the meanings respectively assigned to them in the Explanation to section 35-AC; ] [ Inserted by Act 49 of 1991, Section 27 (w.e.f. 1.4.1992).](c)[ ] [Inserted by Act 14 of 1982, Section 17 (w.e.f. 1.7.1982).][any sum paid by the assessee in any previous year ending on or before the 31st day of March, 2002] [ Substituted by Act 20 of 2002, Section 31, for " any sum paid by the assessee in the previous year" (w.e.f. 1.4.2003).][to an association or institution, which has as its object the undertaking of any programme of conservation of natural resources ] [Inserted by Act 14 of 1982, Section 17 (w.e.f. 1.7.1982).][or of afforestation] [ Inserted by Act 12 of 1990, Section 19 (w.e.f. 1.4.1991).][, to be used for carrying out any programme of conservation of natural resources or of afforestation approved for the purposes of section 35-CCB: [Inserted by Act 14 of 1982, Section 17 (w.e.f. 1.7.1982).]Provided that the association or institution is for the time being approved for the purposes of sub-section (2) of section 35-CCB;] [Inserted by Act 29 of 2006, Section 11 (w.e.f 1.4.2006).](cc)[ ] [Inserted by Act 12 of 1990, Section 19 (w.e.f. 1.4.1991).][any sum paid by the assessee in any previous year ending on or before the 31st day of March, 2002] [ Substituted by Act 20 of 2002, Section 31, for " any sum paid by the assessee in the previous year" (w.e.f. 1.4.2003).][to such fund for afforestation as is notified by the Central Government under clause (b) of sub-section (1) of section 35-CCB;] [Inserted by Act 12 of 1990, Section 19 (w.e.f. 1.4.1991).](d)[ any sum paid by the assessee in the previous year to a rural development fund set up and notified by the Central Government for the purposes of clause (c) of sub-section (1) of section 35-CCA;] [ Inserted by Act 11 of 1983, Section 23 (w.e.f. 1.4.1983).](e)[ any sum paid by the assessee in the previous year to the National Urban Poverty Eradication Fund set up and notified by the Central Government for the purposes of clause (d) of sub-section (1) of section 35-CCA.] [ Inserted by Act 22 of 1995, Section 17 (w.e.f. 1.4.1996).]
