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    <title>Central board authorises Commissioner of Income-tax (Exemptions) to act as prescribed authority for the purpose of 10(23C) - S.O. 852(E)dated the 30th May, 2007, superseded.</title>
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    <description>Central Board of Direct Taxes designates the Commissioners of Income-tax (Exemptions) as the prescribed authority under rule 2CA for the relevant exemption sub-clauses, empowering those Commissioners to exercise the functions contemplated by that rule; the notification supersedes the earlier 2007 instrument except for prior actions and fixes a specified date for the rule&#039;s operation.</description>
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