PART IV
TAX EXEMPTIONS [AND RELIEFS]
[Prescribed authority for approving any institution or body established for scientific research.
16A . For the purposes of sub-clause (viia) of clause (6) of section 10, the "prescribed authority" shall be the Secretary, Department of [Scientific and Industrial Research], Government of India :
Provided that every case pending on or before the 1st day of June, 1982, with any authority, other than the said Secretary, shall stand transferred to the said Secretary for disposal.]