6AAD . (1) The agricultural extension project shall be considered for notification if it fulfils all of the following conditions, namely :— (i) the project shall be undertaken by an […]
6AAC. For the purposes of section 35CCB, the “prescribed authority” shall be the Secretary, Department of Environment, Government of India. Reference: www.incometaxindia.gov.in
41[6AAA.] For the purposes of section 35CC and section 35CCA,— (i) the “prescribed authority” to approve the programme of rural development referred to in sub-section (1) of section 35CC and […]
6A. (1) For the purpose of section 35ABA, the term “payment has actually been made” shall mean,— (a) where an assessee has opted and been allowed by the Department of […]
6. (1) For the purposes of 16[17[clause (i) of] sub-section (1) and sub-section (2A) of] section 35, the prescribed authority shall be the Director General (Income-tax Exemptions) in concurrence with […]
(1) For the purposes of exercising the option for taxation of income by way of royalty in respect of a patent developed and registered in India, by an eligible assessee […]
5F. (1) For the purposes of clause (iia) of sub-section (1) of section 35, the pre- scribed authority shall be the Chief Commissioner of Income-tax having jurisdiction over the applicant. […]