Rule – 5A, Form of report by an accountant for claiming deduction under section 32(1)(iia)
March 13, 2018
Rule – 5AB, Report of audit of accounts to be furnished under section 32AB(5)
March 13, 2018

Rule – 5AA, Prescribed authority for investment allowance

96[5AA.] For the purposes of sub-section (2B) of section 32A, the “prescribed authority” shall be the Secretary, Department of 97[Scientific and Industrial Research], Government of India.

Reference: www.incometaxindia.gov.in

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