For the purpose of 10(23C) Central board authorises Chief Commissioners or Directors General to act as 'prescribed authority'

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....rity' NOTIFICATION NO. 196/2007, dated 30-5-2007 S.O. 852(E) - In pursuance of the provisions contained in sub-clauses (vi) and (via) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961) read with sub-rule (3) of Rule 2CA of the Income-tax Rules, 1962, the Central Board of Direct Taxes hereby authorises the following Chief Commissioners or Directors General to act as 'p....

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....-tax, Chennai-III, Chennai; 1[(iv) for cases falling in the jurisdiction of Director of Income Tax (Exemption), Hyderabad, the prescribed authority shall be Chief Commissioner of Income Tax, Hyderabad - III, Hyderabad.] (v) for cases falling in the jurisdiction of Director of Income-tax (Exemptions), Kolkata, the prescribed authority shall be Chief Commissioner of Income-tax, Kolkata-III, Kolkat....