Rule – 16A, Prescribed authority for approving any institution or body established for scientific research
March 19, 2018
Rule – 16C, Requirements for approval of a fund under section 10(23AAA)
March 19, 2018

Rule – 16B, Prescribed authority for the purposes of clauses (8A) and (8B) of section 10

16BFor the purposes of clauses (8A) and (8B) of section 10, the “prescribed authority” shall be the Additional Secretary, Department of Economic Affairs in the Ministry of Finance, Government of India in concurrence with Member (Income-tax) of the Board.

Reference: www.incometaxindia.gov.in

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