In section 10 of the Income-tax Act, in clause (21), with effect from the 1st day of April, 2011,--
(a) for the words "scientific research association", wherever they occur, the words "research association" shall be substituted;
(b) in the opening portion, after the word, brackets and figures "clause (ii)", the words, brackets and figures "or clause (iii)" shall be inserted;
(c) in the first proviso, in clause (a),--
(A) in sub-clause (i),--
(I) in item (2), for the words "scientific research", the words, "scientific research or research in social science or statistical research" shall be substituted;
(II) in item (3), after the word, brackets and figures "clause (ii)", the words, brackets and figures "or clause (iii)" shall be inserted;
(B) in sub-clause (ii), for the words "scientific research", the words "scientific research or research in social science or statistical research" shall be substituted.