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

Union of India - Subsection

Section 6(1A) in Income Tax Rules, 1962

(1A)For the purposes of sub-section (2AA) of section 35, the prescribed authority shall be-
(a)in the case of a National Laboratory or a University or an Indian Institute of Technology, the head of the National Laboratory or the University or the Indian Institute of Technology, as the case may be; and
(b)in the case of a specified person, the Principal Scientific Adviser to the Government of India.