Before a day after tomorrow CBDT has issued notification regarding exemption u/s. 10(23C)(vi)/(via) of The Income-tax Act, 1961 approved to University, Educational Institutions, Hospitals or Prescribed Authority etc.
The Central Board of Direct Taxes hereby authorized 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".
The notification issued by CBDT is as under:
The Central Board of Direct Taxes hereby authorized 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".
The notification issued by CBDT is as under:
