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

No: 2434 Dated: Dec, 01 2014

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

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