Authorising the Commissioner of Income-tax (Exemptions), to act as prescribed authority for the purposes of sub-clause (iv) and sub-clause (v) of clause (23C) of section 10 with effect from the specified date.

No: 2433 Dated: Dec, 01 2014

The Central Board of Direct Taxes hereby authorises the Commissioner of Income-tax (Exemptions), to act as prescribed authority for the purposes of sub-clause (iv) and sub-clause (v) of clause (23C) of section 10 with effect from the specified date.