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[Cites 0, Cited by 0] [Section 2CA(3)] [Section 2CA] [Entire Act]

Union of India - Subsection

Section 2CA(3)(ii) in Income Tax Rules, 1962

(ii)"Principal Commissioner or Commissioner" 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 (vi) or sub-clause (via) of clause (23C) of section 10 in relation to any fund or trust or institution;