{"id":5118,"date":"2018-03-09T17:42:55","date_gmt":"2018-03-09T12:12:55","guid":{"rendered":"https:\/\/www.hostbooks.com\/in\/?p=5118"},"modified":"2018-03-10T18:43:30","modified_gmt":"2018-03-10T13:13:30","slug":"rule-2c-guidelines-approval-sub-clauses-iv-v-clause-23c-section-10","status":"publish","type":"post","link":"https:\/\/www.hostbooks.com\/in\/hb\/all-rules\/rule-2c-guidelines-approval-sub-clauses-iv-v-clause-23c-section-10\/","title":{"rendered":"Rule &#8211; 2C, Guidelines for approval under sub-clauses (iv) and (v) of clause (23C) of section 10"},"content":{"rendered":"<p><strong>2C<\/strong>. (1) The prescribed authority under sub-clauses (iv) and (v) of clause (23C) of section 10 shall be the Chief Commissioner or Director General, to whom the application shall be made as provided in sub-rule (2):<\/p>\n<p><sup>56<\/sup> [<strong>Provided<\/strong> that on or after the specified date, the prescribed authority under sub-clauses (iv) and (v) of clause (23C) of section 10 shall be the Principal Commissioner or Commissioner, to whom the application shall be made as provided in sub-rule (2).]<\/p>\n<p>(2) The application to be furnished under sub-clauses (iv) and (v) of clause (23C) of section 10 by a fund, trust or institution shall be in Form No. 56.<\/p>\n<p><sup>57<\/sup> [ Explanation \u2014 For the purposes of this rule,\u2014<\/p>\n<p style=\"padding-left: 30px;\">(i) &#8220;Chief Commissioner or Director General&#8221; means the Chief Commissioner or Director General whom the Central Board of Direct Taxes may, authorize to act as prescribed authority for the purposes of sub-clause (iv) or sub-clause (v) of clause (23C) of section 10 in relation to any fund or trust or institution;<br \/>\n(ii) &#8220;Principal Commissioner or Commissioner&#8221; means the Principal Commissioner or Commissioner whom the Central Board of Direct Taxes may, authorize to act as prescribed authority for the purposes of sub-clause (iv) or sub-clause (v) of clause (23C) of section 10 in relation to any fund or trust or institution;<br \/>\n(iii) &#8220;specified date&#8221; means the date which the Central Board of Direct Taxes may, by notification in the Official Gazette, specify in this behalf.]<\/p>\n<div><span class=\"source\">Reference: www.incometaxindia.gov.in<\/span><\/div>\n","protected":false},"excerpt":{"rendered":"<p>2C. (1) The prescribed authority under sub-clauses (iv) and (v) of clause (23C) of section<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":68,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1439,1440],"tags":[],"yst_prominent_words":[6436,4122,6453,6450,6449,6443,6447,6444,4123,1921,6448,6451,6452,6456,733,616,6446,6457,6454,6445],"_links":{"self":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5118"}],"collection":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/users\/68"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/comments?post=5118"}],"version-history":[{"count":0,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5118\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media?parent=5118"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/categories?post=5118"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/tags?post=5118"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/yst_prominent_words?post=5118"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}