Section 11(a) in The Taxation Laws (Amendment) Act, 2006
(a)after clause (aa), the following Explanation shall be inserted, namely:-" 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University, college or other institution referred to in clause (a) or clause (aa), as the case may be, has been withdrawn;
