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        Income Tax

        Rule 6AAC - Prescribed authority for the purposes of section 35CCB

        Income-tax Rules, 1962
        Part C
        Profits and gains of business or profession

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        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.
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            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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