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    <description>Amendments designate the Principal Commissioner or Commissioner as the prescribed authority for specified sub-clauses of clause (23C) of section 10, clause (aa) of section 12A(1) and section 80G(5) on and after a Board-specified date; retain transitional roles for Chief Commissioner or Director General as authorised by the Board; amend Rule 11AA(6) wording; and revise Forms 10A, 56 and 56D to restate required identification fields, routing of applications before and after the specified date, requirement of four copies, and authority to request further documents.</description>
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      <description>Amendments designate the Principal Commissioner or Commissioner as the prescribed authority for specified sub-clauses of clause (23C) of section 10, clause (aa) of section 12A(1) and section 80G(5) on and after a Board-specified date; retain transitional roles for Chief Commissioner or Director General as authorised by the Board; amend Rule 11AA(6) wording; and revise Forms 10A, 56 and 56D to restate required identification fields, routing of applications before and after the specified date, requirement of four copies, and authority to request further documents.</description>
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