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

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..... ct as 'prescribed authority' NOTIFICATION NO. 195/2007, dated 30-5-2007 S.O. 851(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 sub-rule (2) of Rule 2C of the Income-tax Rules, 1962, the Central Board of Direct Taxes hereby authorises the following Chief Commissioner .....

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..... ng 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 (Exemption), Kolkata, the prescribed authority shall be Chief Commissioner of Income-tax, Kolkata-III, Kolkata; ( vi ) for cases falling in the jurisdict .....

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