Part DCASafe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC )
Prescribed authority designation confirms the Secretary of the Department of Environment as certifying authority for research-linked tax deductions. For the purposes of section 35CCB, the prescribed authority is the Secretary, Department of Environment, Government of India, as specified by Rule 6AAC of ... Summary
Prescribed authority designation confirms the Secretary of the Department of Environment as certifying authority for research-linked tax deductions.
For the purposes of section 35CCB, the prescribed authority is the Secretary, Department of Environment, Government of India, as specified by Rule 6AAC of the Income-tax Rules, 1962, thereby identifying the office responsible for certification and administrative actions under that provision.
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