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    <title>Prescribed authority for approval of companies engaged in Scientific and Industrial Research and Development for the purposes of section 80-IA</title>
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    <description>The prescribed authority for approval of companies engaged in Scientific and Industrial Research and Development for the purposes of section 80-IA is the Secretary, Department of Scientific and Industrial Research, Ministry of Science and Technology, Government of India. The rule identifies the authority empowered to act under sub-section (4B) of section 80-IA in relation to such approvals, fixing the official channel for recognition of eligible research and development companies under the tax exemption framework.</description>
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      <title>Prescribed authority for approval of companies engaged in Scientific and Industrial Research and Development for the purposes of section 80-IA</title>
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      <description>The prescribed authority for approval of companies engaged in Scientific and Industrial Research and Development for the purposes of section 80-IA is the Secretary, Department of Scientific and Industrial Research, Ministry of Science and Technology, Government of India. The rule identifies the authority empowered to act under sub-section (4B) of section 80-IA in relation to such approvals, fixing the official channel for recognition of eligible research and development companies under the tax exemption framework.</description>
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