CourtMesh

Rule 16A: Prescribed authority for approving any institution or body established for scientific research

The Income-tax Rules, 1962Central Act · 1962

PART IV

TAX EXEMPTIONS AND RELIEFS

Prescribed authority for approving any institution or body established for scientific research.

For the purposes of sub-clause (viia) of clause (6) of section 10, the "prescribed authority" shall be the Secretary, Department of Scientific and Industrial Research, Government of India :

Provided that every case pending on or before the 1st day of June, 1982, with any authority, other than the said Secretary, shall stand transferred to the said Secretary for disposal.

Where this provision sits

ActThe Income-tax Rules, 1962
Rule16A
Marginal notePrescribed authority for approving any institution or body established for scientific research
JurisdictionCentral
StatusIn force as published by the source

Find the provision, not just read it

The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:

  • Search 49,000+ Central and State enactments by what a provision says, not by its number
  • Jump from any section to every judgment that has applied it
  • Search 300 million+ Indian court records alongside the statute
  • Ask a research agent to find and read the case law on a provision for you

Free account. No card. About a minute to create.

Create a free account

Need this as data, not as a page? The Income-tax Rules, 1962 is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.