Rule – 6AAC, Prescribed authority for the purposes of section 35CCB
6AAC. For the purposes of section 35CCB, the “prescribed authority” shall be the Secretary, Department of Environment, Government of India.
6AAC. For the purposes of section 35CCB, the “prescribed authority” shall be the Secretary, Department of Environment, Government of India.
Reference: www.incometaxindia.gov.in