Central board authorises Commissioner of Income-tax (Exemptions) to act as prescribed authority for the purpose of 10(23C) - S.O. 851(E) dated the 30th May, 2007, superseded.

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....14 Income Tax<br>Income Tax<br>Section 010(23C)<br>IT<br>Superseded vide Not. 19/2015 - Dated 5-3-2015 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. ....

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.... Gazette of India, Extraordinary, Part II, Section (3), Sub-section (ii) vide number S.O. 851(E) dated the 30th May, 2007 except as respects things done or omitted to be done before such supersession,....