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    <title>Notification No. 75/2014 dated 1st December, 2014 superseded - CBDT directs specified Income-tax authorities to be authorities for certain purposes</title>
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    <description>The Board specifies 15th November, 2014 as the specified date under rule 2C and authorises the Commissioner of Income-tax (Exemptions) to act as the prescribed authority for the relevant sub-clauses of clause 23C with effect from that date. The notification supersedes an earlier Board notification but preserves pending proceedings by allowing previously authorised authorities to continue subject to mapped jurisdictional modifications transferring certain former Director of Income-tax (Exemption) territories to designated Chief Commissioners or, where necessary, the Principal Chief Commissioner.</description>
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      <description>The Board specifies 15th November, 2014 as the specified date under rule 2C and authorises the Commissioner of Income-tax (Exemptions) to act as the prescribed authority for the relevant sub-clauses of clause 23C with effect from that date. The notification supersedes an earlier Board notification but preserves pending proceedings by allowing previously authorised authorities to continue subject to mapped jurisdictional modifications transferring certain former Director of Income-tax (Exemption) territories to designated Chief Commissioners or, where necessary, the Principal Chief Commissioner.</description>
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