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          <h1>Additional Secretary, Department of Economic Affairs, designated authority for tax exemptions per Section 10 (8A) & (8B), Income-tax Rules 1962.</h1> The prescribed authority for clauses (8A) and (8B) of section 10 of the Income-tax Rules, 1962, is designated as the Additional Secretary of the Department of Economic Affairs within the Ministry of Finance, Government of India. This designation is made in concurrence with a Member of the Income-tax Board. This authority is responsible for overseeing the application of specific tax exemptions and reliefs as outlined in the relevant clauses.

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