Amendment in Notification No. S.O. 851(E), dated 30-5-2007 - Section 10(23C)(iv) of the Income-tax Act, 1961 – Exemptions to Charitable or religious trusts/institutions
Notification No. 51/2010 [F.No.197/15/2010-ITA.I]
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 makes the following amendment in the notification of the Government of India, Ministry of Finance (Department of Revenue) Central Board of Direct Taxes, number S.O. 851(E), dated the 30th May, 2007, namely :-
In the said notification, for item (iv) the following item shall be substituted, namely :-
“(iv) for cases falling in the jurisdiction of Director of Income Tax (Exemption), Hyderabad, the prescribed authority shall be Chief Commissioner of Income Tax, Hyderabad- III, Hyderabad.