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)
Prescribed authority for research and development approvals is designated for tax exemption purposes under the rules. Rule 18BBD identifies the prescribed authority for approval of companies carrying on scientific and industrial research and development for the purposes of section 80-IA(4B). The authority specified is the Secretary in the Department of Scientific and Industrial Research and Development, Ministry of Science and Technology, Government of India.
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 for research and development approvals is designated for tax exemption purposes under the rules.
Rule 18BBD identifies the prescribed authority for approval of companies carrying on scientific and industrial research and development for the purposes of section 80-IA(4B). The authority specified is the Secretary in the Department of Scientific and Industrial Research and Development, Ministry of Science and Technology, Government of India.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
