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[Cites 0, Cited by 0] [Section 6(7A)] [Section 6] [Entire Act]

Union of India - Subsection

Section 6(7A)(c) in Income Tax Rules, 1962

(c)The company shall maintain a separate account for each approved facility; which shall be audited annually and a report of audit in Form No.3CLA shall be furnished electronically to the Secretary, Department of Scientific and Industrial Research on or before the due date specified in Explanation 2 to sub-section (1) of section 139 of the Act for furnishing the return of income, for each succeeding year.