MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION NO. 75/2014

New Delhi, the 1st December, 2014

(INCOME TAX)

S.O. 3026(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   rule 2C   of the   Income-tax Rules, 1962, and in supersession of the   notification of the Ministry of Finance, Central Board of Direct Taxes dated the 30th May, 2007 published in the Gazette of India, Extraordinary, Part II, Section (3), Sub-section (ii) vide number S.O. 851(E) dated the 30th May, 2007   except as respects things done or omitted to be done before such supersession, 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’.

2. The ‘specified date’ for the purpose of the aforesaid   rule 2C   shall be the 15th day of November, 2014.

[F. No. 196/26/2014-ITA.I]

ROHIT GARG, Dy. Secy

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