Central board authorises Commissioner of Income-tax (Exemptions) to act as 'prescribed authority' for the purpose of 10(23C) - S.O. 851(E) dated the 30th May, 2007, superseded. - 75/2014 - Income Tax Act, 1961
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Prescribed authority designation: Commissioner empowered to act under income-tax exemption provisions, superseding earlier notification, effective from specified date. The Central Board of Direct Taxes authorises the Commissioner of Income-tax (Exemptions) to act as the prescribed authority for the purposes of sub-clauses of clause 23C of section 10, read with the relevant rule, superseding the earlier notification of May 30, 2007 except as to past actions, and specifying an operative commencement by reference to a stated specified date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Prescribed authority designation: Commissioner empowered to act under income-tax exemption provisions, superseding earlier notification, effective from specified date.
The Central Board of Direct Taxes authorises the Commissioner of Income-tax (Exemptions) to act as the prescribed authority for the purposes of sub-clauses of clause 23C of section 10, read with the relevant rule, superseding the earlier notification of May 30, 2007 except as to past actions, and specifying an operative commencement by reference to a stated specified date.
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