RULE 29 INCOME-TAX RULES 2026 Prescribed authority and process of approval for expenditure on scientific research under section 45(1)(a)(ii) and (2).
RULE 29 INCOME-TAX RULES 2026 RULE 29 INCOME-TAX RULES 2026 Prescribed authority and process of approval for expenditure on scientific research under section 45(1)(a)(ii) and (2). 29. (1) For the purposes of clause (b) read with clause (a)(ii) of section 45(1), the prescribed authority shall be Principal Chief Commissioner of Income-tax (Exemptions) in concurrence with the… Read More »