For the purpose of 10(23C) Central board authorises Chief Commissioners or Directors General to act as 'prescribed authority' - 195/2007 - Income Tax Act, 1961
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Prescribed authority designation aligns exemption oversight to specified Chief Commissioners or Director Generals across jurisdictions. Central Board of Direct Taxes authorises specific Chief Commissioners and the Director General to act as the prescribed authority for the exemption provisions of clause (23C) of section 10, mapping Director of Income tax (Exemption) jurisdictions to named Chief Commissioner/Director General offices and providing a residual rule assigning authority to the Chief Commissioner or Director General to whom the Assessing Officer is subordinate.
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 aligns exemption oversight to specified Chief Commissioners or Director Generals across jurisdictions.
Central Board of Direct Taxes authorises specific Chief Commissioners and the Director General to act as the prescribed authority for the exemption provisions of clause (23C) of section 10, mapping Director of Income tax (Exemption) jurisdictions to named Chief Commissioner/Director General offices and providing a residual rule assigning authority to the Chief Commissioner or Director General to whom the Assessing Officer is subordinate.
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