Rule – 18BBC, Prescribed authority for approval of hotels located in certain areas
March 19, 2018
Rule – 18BBE, Computation of profits of certain activities forming integral part of a highway project for the purpose of section 80-IA
March 19, 2018

Rule – 18BBD, Prescribed authority for approval of companies carrying on scientific and industrial research and development

18BBDFor the purposes of sub-section (4B) of section 80-IA, 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.

Reference: www.incometaxindia.gov.in

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