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<h1>New Guidelines for Applications u/ss 10(23C)(vi) and (via) Require Detailed CIT Comments and Recommendations.</h1> The circular issued by the Central Board of Direct Taxes outlines guidelines for forwarding applications for notification under sections 10(23C)(vi) and (via) of the Income Tax Act, 1961. Applications must be submitted using Form 56D through the Commissioner of Income Tax (CIT) to the Board. The Board notes that many applications lack specific comments and recommendations from the CIT, causing duplication of work. Future reports should be submitted in a prescribed proforma with detailed comments and recommendations. The circular includes a detailed checklist for CITs to ensure comprehensive examination of applications before forwarding them.