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          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.

          <h1>Prescribed authority designation confirms the Secretary of the Department of Environment as certifying authority for research-linked tax deductions.</h1> 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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