Rule – 16, Declaration under section 158A
March 19, 2018
Rule – 16B, Prescribed authority for the purposes of clauses (8A) and (8B) of section 10
March 19, 2018

Rule – 16A, Prescribed authority for approving any institution or body established for scientific research

16A For the purposes of sub-clause (viia) of clause (6) of section 1051, the “prescribed authority” shall be the Secretary, Department of 52[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.]

Reference: www.incometaxindia.gov.in

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