Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Prescribed authority for income tax exemptions under section 10 is designated with Board concurrence. For the purposes of clauses (8A) and (8B) of section 10, the prescribed authority is the Additional Secretary, Department of Economic Affairs, Ministry of Finance, Government of India, acting in concurrence with the Member (Income-tax) of the Board.
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Provisions expressly mentioned in the judgment/order text.
Prescribed authority for income tax exemptions under section 10 is designated with Board concurrence.
For the purposes of clauses (8A) and (8B) of section 10, the prescribed authority is the Additional Secretary, Department of Economic Affairs, Ministry of Finance, Government of India, acting in concurrence with the Member (Income-tax) of the Board.
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