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        Income Tax

        Rule 18D - Prescribed authority for approval of companies carrying on scientific research and development

        Income-tax Rules, 1962
        Chapter IV
        TAX EXEMPTIONS AND RELIEFS

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        Scientific research and development approval: prescribed authority and staged extension framework for income-tax exemption eligibility. The prescribed authority for approval of companies carrying on scientific research and development is the Secretary, Department of Scientific and Industrial Research, Ministry of Science and Technology, Government of India. Initial approval is granted for three assessment years and may be extended for a further three years on satisfactory periodic review, so that the approval period totals ten consecutive assessment years beginning from the initial assessment year.
                      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 and development approval: prescribed authority and staged extension framework for income-tax exemption eligibility.

                          The prescribed authority for approval of companies carrying on scientific research and development is the Secretary, Department of Scientific and Industrial Research, Ministry of Science and Technology, Government of India. Initial approval is granted for three assessment years and may be extended for a further three years on satisfactory periodic review, so that the approval period totals ten consecutive assessment years beginning from the initial assessment year.


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