Rule - 18BBD (of Income Tax Rules, 1962), Income-tax Rules, 1962
Rule - 18BBD (of Income Tax Rules, 1962), Income-tax Rules, 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 (of Income Tax Act, 1961), 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.
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