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    <title>Income-tax (Twelfth Amendment) Rules, 2004</title>
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    <description>The amendment authorises the Principal Scientific Adviser to permit an officer not below the rank of Deputy Secretary to issue orders approving scientific research programmes and to sign prescribed forms for specified persons; that authorised officer must submit the report to the Director General (Income tax Exemptions). It replaces the bracketed prescribed authority signature text with a generic &quot;(Signature)&quot; and adds notes that Heads of National Laboratories, Universities or Indian Institutes of Technology shall sign for those institutions while specified persons&#039; forms may be signed by the authorised Deputy Secretary rank officer.</description>
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