Rule 18BBD: Prescribed authority for approval of companies carrying on scientific and industrial research and development

The Income-tax Rules, 1962Central Act · 1962

Prescribed authority for approval of companies carrying on scientific and industrial research and development.

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

Where this provision sits

Act	The Income-tax Rules, 1962
Rule	18BBD
Marginal note	Prescribed authority for approval of companies carrying on scientific and industrial research and development
Jurisdiction	Central
Status	In force as published by the source

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