Section 80GGA(2)(a) in The Income Tax Act, 1961

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Union of India - Subsection

Section 80GGA(2)(a) in The Income Tax Act, 1961

(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:

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Union of India - Subsection

Section 80GGA(2)(a) in The Income Tax Act, 1961