(9)If any question arises under this section as to whether, and if so, to what extent any activity constitutes or constituted scientific research, or any asset is or was being used, for scientific research, the Board shall refer the question to—(a)the Central Government, when such question relates to any activity under sub-section (3)(a), and its decision shall be final;(b)the prescribed authority, when such question relates to any other activity other than the activity specified in clause (a), whose decision shall be final.
