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Union of India - Section

Section 16B in Income Tax Rules, 1962

16B. Prescribed authority for the purposes of clauses (8A) and (8B) of section 10.

- For the purposes of clauses (8A) and (8B) of section 10, the "prescribed authority" shall be the Additional Secretary, Department of Economic Affairs in the Ministry of Finance, Government of India in concurrence with Member (Income-tax) of the Board.