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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income-tax Rules Amendment: Chief Commissioner or Director General to Approve Certain Educational and Medical Institutions.</h1> The Income-tax (Fifth Amendment) Rules, 2007, effective from June 1, 2007, introduce changes to Rule 2CA and Form No. 56D of the Income-tax Rules, 1962. For applications submitted before April 3, 2001, where no decision has been made by May 31, 2007, the Chief Commissioner or Director General will act as the prescribed authority. The amendment clarifies that the Chief Commissioner or Director General, authorized by the Central Board of Direct Taxes, will oversee approvals related to certain educational and medical institutions. Additionally, modifications to Form No. 56D reflect these changes in authority designation.
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