Part DCA - Safe 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)
Scientific research approval authority centralized with the Secretary, Department of Scientific and Industrial Research for income-tax exemption matters. For approval of any institution or body established for scientific research under the relevant income-tax exemption provision, the prescribed authority is the Secretary, Department of Scientific and Industrial Research, Government of India. Cases pending on or before 1 June 1982 before any other authority stand transferred to that Secretary for disposal, ensuring centralized processing of such approvals.
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.
Scientific research approval authority centralized with the Secretary, Department of Scientific and Industrial Research for income-tax exemption matters.
For approval of any institution or body established for scientific research under the relevant income-tax exemption provision, the prescribed authority is the Secretary, Department of Scientific and Industrial Research, Government of India. Cases pending on or before 1 June 1982 before any other authority stand transferred to that Secretary for disposal, ensuring centralized processing of such approvals.
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