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[Cites 0, Cited by 1] [Section 6] [Entire Act]

Union of India - Subsection

Section 6(5) in Income Tax Rules, 1962

(5)The head of the National Laboratory or the University or the Indian Institute of Technology or the Principal Scientific Adviser to the Government of India shall, if he is satisfied that it is feasible to carry out the scientific research programme then, subject to other conditions prescribed in this rule and section 35(2AA) of the Act, pass an order in writing in Form No. 3CH :Provided that a reasonable opportunity of being heard shall be granted to the sponsor before rejecting an application :Provided further that an order under this rule shall be passed within two months of the receipt of the application under sub-rule (1A) :Provided also that the Principal Scientific Adviser to the Government of India may authorise an officer who is not below the rank of a Deputy Secretary to issue such order, after the scientific research programme has been approved by him.