Central board authorises Commissioner of Income-tax (Exemptions) to act as 'prescribed authority' for the purpose of 10(23C) - S.O. 852(E)dated the 30th May, 2007, superseded.

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..... OF DIRECT TAXES) NOTIFICATION NO. 76/2014 New Delhi, the 1st December, 2014 (INCOME TAX) S.O. 3027(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 rule 2CA of the Income-tax Rules, 1962 , and in supersession of the notification of the Ministry of Finance, Central .....

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