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of <h1>Foreign collaboration approvals by SIA or relevant Ministries are Central Government approvals under Income Tax Act sections 9, 10, 115A.</h1> The document clarifies that foreign collaboration approvals issued by the Secretariat for Industrial Approvals (SIA) within the Department of Industrial Development or by the relevant Ministry or Department of the Central Government are considered as approvals by the Central Government under sections 9(1)(vi), 9(1)(vii), 10(6A), and 115A of the Income Tax Act, 1961. This information should be communicated to all relevant officers.
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