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Rule – 16, Declaration under section 158A

Rule – 16B, Prescribed authority for the purposes of clauses (8A) and (8B) of section 10

Rule – 16A, Prescribed authority for approving any institution or body established for scientific research

Published by Law@HostBooks at Published on March 19, 2018

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16A . For the purposes of sub-clause (viia) of clause (6) of section 10⁵¹, the “prescribed authority” shall be the Secretary, Department of ⁵²[Scientific and Industrial Research], Government of India :

Provided that every case pending on or before the 1st day of June, 1982, with any authority, other than the said Secretary, shall stand transferred to the said Secretary for disposal.]

Reference: www.incometaxindia.gov.in

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