| (a) | - | any sum paid by the assessee in the previous year to a 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; | |
| (aa) | - | any sum paid by the assessee in the previous year to a research association which has as its object the undertaking of research in social science or statistical research or to a University, college or other institution to be used for research in social science or statistical research : |
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