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    <title>For the purpose of 10(23C) Central board authorises Chief Commissioners or Directors General to act as &#039;prescribed authority&#039;</title>
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    <description>The Central Board of Direct Taxes authorises specified Chief Commissioners and Directors General to act as the prescribed authority for purposes of sub-clauses (vi) and (via) of clause (23C) of section 10 in respect of universities, other educational institutions, hospitals and other medical institutions, specifying jurisdictional mappings of Directors of Income-tax (Exemptions) to corresponding Chief Commissioners or Director General, with a residual provision for unlisted cases; the notification records a later substitution for Hyderabad and notes subsequent supersession by a later notification.</description>
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      <description>The Central Board of Direct Taxes authorises specified Chief Commissioners and Directors General to act as the prescribed authority for purposes of sub-clauses (vi) and (via) of clause (23C) of section 10 in respect of universities, other educational institutions, hospitals and other medical institutions, specifying jurisdictional mappings of Directors of Income-tax (Exemptions) to corresponding Chief Commissioners or Director General, with a residual provision for unlisted cases; the notification records a later substitution for Hyderabad and notes subsequent supersession by a later notification.</description>
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