Extraordinary Gazette of India
· Government of India
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.
Published 01 December 2014
Alternate rendering. This is a direct page-by-page
conversion of the PDF. It preserves the printed layout but not the
document's structure, and it is not part of the search index — the
gazette text view
is the one to read and cite.