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1AA. Prescribed authority for the purposes of section 5(1)(xxxiv).

For the purposes of clause (xxxiv) of sub-section (1) of section 5,—

(i) the Chief Controller of Imports and Exports, Ministry of Commerce, Government of India, shall be the "prescribed authority" for specifying the percentage of total production to be exported by a company for the purposes of the said clause and for certifying that the company has undertaken the export of such percentage of its total production as has been so specified ;

(ii)   the Controller of Capital Issues, Department of Economic Affairs, Ministry of Finance, Government of India, shall be the "prescribed authority" for certifying that an issue of equity share capital has been made by a company after the 31st day of March, 1976, for the purposes of expansion or diversification of its industrial undertaking.]

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