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of <h1>CBDT Notification No. 20/2015 Changes Authority for Income Tax Exemption Cases, Effective November 15, 2014</h1> Notification No. 20/2015, issued on March 5, 2015, by the Central Board of Direct Taxes (CBDT), supersedes a previous notification from December 1, 2014. It designates the Commissioner of Income-tax (Exemptions) as the prescribed authority for specific provisions of the Income-tax Act, effective November 15, 2014. This change affects cases under the jurisdiction of former Directors of Income-tax (Exemptions) in various cities, now redesignated as Commissioners of Income-tax (Exemptions). The notification also specifies the relevant authorities for pending applications made before November 15, 2014, based on jurisdictional changes.
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