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Rule – 18AAB, Prescribed authority for approval of companies engaged in Scientific and Industrial Research and Development for the purposes of section 80-IA

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

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18AAB. For the purposes of sub-section (4B) of section 80-IA, the prescribed authority shall be the Secretary, Department of Scientific and Industrial Research, Ministry of Science and Technology, Government of India.

Reference: www.incometaxindia.gov.in

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