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Rule 16A of Income Tax Rules 1962: Prescribed Authority

Rule 16A : Prescribed authority for approving any institution or body established for scientific research
(Chapter: IV - Tax Exemptions and Reliefs)

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.

Extra Notes for Readers:

- Rule 16A was introduced by the Income Tax (4th Amendment) Rules, 1971, w.e.f. 1-Apr-1971.

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

This page was last updated on 17th October 2016.