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

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..... 'prescribed authority' 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 .....

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..... cribe authority shall be Chief Commissioner of Income-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 authori .....

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..... subordinate. [F. NO.153/41/2007-TPL] ********* Notes 1. Substituted vide Notification No. 53/2010 Dated 14-7-2010 before it was read as ( iv ) for cases falling in the jurisdiction of Director of Income-tax (Exemptions), Hyderabad, the prescribed authority shall be Chief Commissioner of Income-tax, Hyderabad-I, Hyderabad; - Notification Tax Manage .....

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