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Rule 6AAC of Income Tax Rules 1962: Prescribed authority for the purposes of section 35CCB

Rule 6AAC - Prescribed authority for the purposes of section 35CCB


For the purposes of section 35CCB, the “prescribed authority” shall be the Secretary, Department of Environment, Government of India.



Extra Notes for Readers:

- Rule 6AAC was introduced by the Income Tax (Sixth Amendment) Rules 1982 w.e.f. 26.06.1982.



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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