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

Union of India - Subsection

Section 6(7)(g) in Income Tax Rules, 1962

(g)On completion of the approved programme, a completion certificate along with a copy of the report on the research activities carried out and salient features of the result obtained and its further application for commercial exploitation shall be jointly submitted by the sponsor and the National Laboratory, University, Indian Institute of Technology or specified person to the Principal Chief Commissioner of Income-tax or Chief Commissioner of Income-tax or Principal Director General of Income-tax or Director General of Income-tax having jurisdiction over the sponsor ;