Prescribed authority designation for tax exemptions clarified: Chief Commissioner or Director General may be authorised to act through income tax officers. Amendments to Rule 2CA and Form No. 56D designate the Chief Commissioner or Director General as the prescribed authority for certain pending applications received before 3rd April, 2001 where no decision had been taken by 31st May, 2007, replace the Explanation to define that the Chief Commissioner or Director General may be authorised by the Central Board of Direct Taxes to act as prescribed authority for educational and medical institutions, and revise Form 56D Notes to record that such authorised Chief Commissioner or Director General will act through the Commissioner or Director of Income tax, with provision for further delegation.