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Case law › Notifications › 2007 › Notification No. 196
Notification 30 May 2007

Notification No. 196

Section 10(23C)(vi)/(via) of the Income-tax Act, 1961 - Exemption - University/educational Institutions/hospitals - Prescribed Authority

What this is

Notification No. 196 was published on 30 May 2007. Its subject is Section 10(23C)(vi)/(via) of the Income-tax Act, 1961 - Exemption - University/educational Institutions/hospitals - Prescribed Authority.

This is an approval of a named institution. It affects that institution and the people who deal with it; the years it covers are stated in it and are the whole of its reach.

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.
Under the 1961 ActNow
s.10s.11, s.19

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

SECTION 10(23C)(vi)/(via) OF THE INCOME-TAX ACT, 1961 - EXEMPTION - UNIVERSITY/EDUCATIONAL INSTITUTIONS/HOSPITALS - PRESCRIBED AUTHORITY

NOTIFICATION NO. SO 852(E) [F.NO. 153/41/2007-TPL], DATED 30-5-2007

[SUPERSEDED BY NOTIFICATION NO. 76/2014 (F.NO. 196/26/2014-ITA.I), DATED 1-12-2014]

In pursuance of the provisions contained in sub-clauses (vi) and (via) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961) read with sub-rule (3) of rule 2CA of the Income-tax Rules, 1962, the Central Board of Direct Taxes hereby authorises the following Chief Commissioners or Directors General to act as 'prescribed authority' for the purposes of sub-clause (vi) and sub-clause (via) of clause (23C) of section 10 in relation to any university or other educational institution or any hospital or other medical institution with effect from the 1st day of June, 2007 namely,—

(i) for cases falling in the jurisdiction of Director of Income-tax (Exemption), Ahmedabad, the prescribed authority shall be Chief Commissioner of Income-tax, Ahmedabad-IV, Ahmedabad;

(ii) for cases falling in the jurisdiction of Director of Income-tax (Exemptions), Bangalore, the prescribed authority shall be Chief Commissioner of Income-tax, Bangalore-I, Bangalore;

(iii) for cases falling in the jurisdiction of Director of Income-tax (Exemptions), Chennai, the prescribed authority shall be Chief Commissioner of Income-tax, Chennai-III, Chennai;

(iv) for cases falling in the jurisdiction of Director of Income-tax (Exemptions), Hyderabad, the prescribed authority shall be Chief Commissioner of Income-tax, Hyderabad-I, Hyderabad;

(v) for cases falling in the jurisdiction of Director of Income-tax (Exemptions), Kolkata, the prescribed authority shall be Chief Commissioner of Income-tax, Kolkata-III, Kolkata;

(vi) for cases falling in the jurisdiction of Director of Income-tax (Exemptions), Mumbai, the prescribed authority shall be Chief Commissioner of Income-tax, Mumbai-I, Mumbai;

(vii) for cases falling in the jurisdiction of Director of Income-tax (Exemptions), Delhi, the prescribed authority shall be Director General of Income-tax (Exemptions), Delhi;

(viii) for cases other than those mentioned at (i) to (vii) above, the Chief Commissioner or Director General to whom the Assessing Officer having jurisdiction to assess the university or other educational institution or any hospital or other medical institution referred to in sub-clause (vi) and sub-clause (via) of clause (23C) of section 10 of the Act is subordinate.

What it names

Rules it names. Rule 2CA of the Income-tax Rules, 1962. The 1962 Rules were replaced by the Income-tax Rules, 2026, which renumbered nearly everything: a rule number quoted here almost never means the same rule today.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

← Notification No. 193  ·  Notification No. 195 →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.