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Rule 18BBD of Income Tax Rules 1962: Prescribed Authority-Sec 80-IA(4B)

Rule 18BBD : Prescribed authority for approval of companies carrying on scientific and industrial research and development
(Chapter: IV - Tax Exemptions and Reliefs)

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.



Extra Notes for Readers:

- Rule 18BBD was introduced by the Income Tax (5th Amendment) Rules, 1996, w.e.f. 21-Nov-1996.



Reference/Source: Check at Income Tax site for latest version of the Rules - link

This page was last updated on 17th October 2016.
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