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    <description>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.</description>
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      <description>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.</description>
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