Rule -5AA (of Income Tax Rules, 1962),Income-tax Rules, 1962
Rule -5AA (of Income Tax Rules, 1962),Income-tax Rules, 1962
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.
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