(11)For the purposes of this section,—(a)"National Laboratory" means a scientific laboratory functioning at the national level under the aegis of the Indian Council of Agricultural Research, the Indian Council of Medical Research, the Council of Scientific and Industrial Research, the Defence Research and Development Organisation, the Department of Electronics, the Department of Bio-Technology or the Department of Atomic Energy and which is approved as a National Laboratory by such authority and in such manner, as may be prescribed;(b)"salary" has the meaning assigned to it in section 16 read with section 18 subject to the following modifications:(i)in section 16, clauses (e) and (j) shall be omitted;(ii)in section 18, the references to "assessee" shall be construed as references to "employee of former employee" and the reference to "his employer or former employer" and "an employer or a former employer" shall be construed as reference to "the assessee";(c)"specified person" means such person approved by the prescribed authority; and(d)"land", for the purpose of sub-section (1)(a)(i), includes any interest in land.
