Rule-5AA (of Income Tax Rules, 1962), Prescribed authority for investment allowance

Rule-5AA (of Income Tax Rules, 1962), Prescribed authority for investment allowance

Income Tax

[Prescribed authority for investment allowance.

For the purposes of sub-section (2B) of section 32A (of Income Tax Act, 1961), the “prescribed authority” shall be the Secretary, Department of [Scientific and Industrial Research], Government of India.]

LEGAL REFERENCES
Income Tax Act Section 32A
CONCEPTS
Income Tax Rules
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