Notification No. 75/2014 dated 1st December, 2014 superseded - CBDT directs specified Income-tax authorities to be authorities for certain purposes

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....BOARD OF DIRECT TAXES) NOTIFICATION NO. 19/2015 New Delhi, the 05th March, 2015 S.O. 675 (E) - In pursuance of the provisions contained in sub-clauses (iv) and (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961) read with rule 2C of the Income-tax Rules, 1962, and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Reve....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....section 10 before the prescribed authority [authorised by the Board by notification number S.O.851(E), dated 30th May, 2007, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii)] and in respect of which any proceeding is pending, such authorised authorities shall continue to act as the prescribed authority subject to following modifications in view of the fact tha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed as Commissioner of Income-tax (Exemptions) with effect from the 15th day of November, 2014] the Chief Commissioner of Income-tax, Chennai-3, Chennai shall be the authority; (iv) for cases falling in the jurisdiction of erstwhile Director of Income-tax (Exemption), Hyderabad, [redesignated as Commissioner of Income-tax (Exemptions) with effect from the 15th day of November, 2014] the Chief Com....