# The Finance Act, 1991, Section 27: Amendment of section 80GG

- Act: The Finance Act, 1991 (Act 49 of 1991)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1991/section/27/

## Text

Amendment of section 80GGA. 27. In section 80GGA of the Income-tax Act, in sub-section (2), with effect from the 1st day of April, 1992,— (i) after clause (a), the following clause shall be inserted, namely:— " (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: Provided that such university, college or institution is for the time being approved for the purposes of clause (iii) of subsection (1) of section 35;"; (ii) after clause (b), the following clause shall be inserted, namely:— '(bb) any sum paid by the assessee in the previous year to a public sector company or a local authority or to an association of institution approved by the National Committee, for carrying out any eligible project or scheme: Provided that the assessee furnishes the certificate referred to in clause, (a) of sub-section (2) of section 35AC from such public sector company or local authority or, as the case may be, association or institution. Explanation.—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 35AC.'. [Finance (No. 2) Act, 1991] © Copyright. Taxmann Publications Pvt. Ltd.

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