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

Rule – 16C, Requirements for approval of a fund under section 10(23AAA)

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

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

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16B. For the purposes of clauses (8A) and (8B) of section 10, the “prescribed authority” shall be the Additional Secretary, Department of Economic Affairs in the Ministry of Finance, Government of India in concurrence with Member (Income-tax) of the Board.

Reference: www.incometaxindia.gov.in

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