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Rule 18AAB: Prescribed authority for approval of companies engaged in Scientific and Industrial Research and Development for the purposes of section 80-IA

The Income-tax Rules, 1962Central Act · 1962

Prescribed authority for approval of companies engaged in Scientific and Industrial Research and Development for the purposes of section 80-IA.

For the purposes of sub-section (4B) of section 80-IA, the prescribed authority shall be the Secretary, Department of Scientific and Industrial Research, Ministry of Science and Technology, Government of India.

Where this provision sits

ActThe Income-tax Rules, 1962
Rule18AAB
Marginal notePrescribed authority for approval of companies engaged in Scientific and Industrial Research and Development for the purposes of section 80-IA
JurisdictionCentral
StatusIn force as published by the source

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