Case law › Notifications › 2014 › Notification No. 76 /2014 [F. No. 196/26/2014-ITA. I] / SO 3027(E)

Notification 1 December 2014

Notification No. 76 /2014 [F. No. 196/26/2014-ITA. I] / SO 3027(E)

Section 10(23C)(vi)/(via) of the Income-tax Act, 1961 - Exemption - University/educational Institutions/hospitals - Prescribed Authority - Supersession of Notification No. SO 852(E)[F.No. 153/41/2007-TPL], Dated 30-5-2007

What this is

Notification No. 76 /2014 [F. No. 196/26/2014-ITA. I] / SO 3027(E) was published on 1 December 2014. Its subject is Section 10(23C)(vi)/(via) of the Income-tax Act, 1961 - Exemption - University/educational Institutions/hospitals - Prescribed Authority - Supersession of Notification No. SO 852(E)[F.No. 153/41/2007-TPL], Dated 30-5-2007.

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 Act	Now
s.10	s.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 - SUPERSESSION OF NOTIFICATION NO. SO 852(E)[F.No. 153/41/2007-TPL], DATED 30-5-2007
NOTIFICATION NO. 76/2014 [F.NO. 196/26/2014-ITA.I]/SO 3027(E), DATED 1-12-2014 [SUPERSEDED BY NOTIFICATION NO. 20/2015 [F.NO. 196/26/2014-ITA.I]/SO 676(E), DATED 5-3-2015]
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 rule 2CA of the Income-tax Rules, 1962, and in supersession of the notification of the Ministry of Finance, Central Board of Direct Taxes dated the 30th May, 2007 published in the Gazette of India, Extraordinary, Part II, section (3), sub-section (ii) vide number S.O. 852(E), dated the 30th May, 2007 except as respects things done or omitted to be done before such supersession, the Central Board of Direct Taxes hereby authorises 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'.
2. The 'specified date' for the purpose of the aforesaid rule 2CA shall be the 15th day of November, 2014.
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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. 116/2026 [F. No.195/13/2025-ITA-I] / SO 4706(E) : Notification in the case of Maharashtra Electricity Regulatory Commission — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 25 August 2026
Notification No. 112/2026 [F. No. 300196/6/2026-ITA-I] / SO 4458(E) : Notification in the case of District Legal Service Authority, Panchkula — Ministry of Finance 11 August 2026
Notification No. 109/2026 [F. No. 300196/39/2025-ITA-I] / SO 4321(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Odisha Joint Entrance Examination Committee — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 4 August 2026
Notification No. 107/2026 [F. No. 300196/65/2018-ITA-I] / SO 4319(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Noida Special Economic Zone Authority — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 4 August 2026
Notification No. 106/2026 [F. No. 300196/65/2018-ITA-I] / SO 4318(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Noida Special Economic Zone Authority — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 4 August 2026
Notification No. 104/2026 [F.No.300196/1/2026-ITA-I] / SO 4308(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of District Legal Service Authority, Charkhi Dadri — Ministry of Finance 3 August 2026

← Notification No. 77/2014 [F.No. 187/37/2014 (ITA.I)/ SO 3125(E) · Notification No. 75/2014 [F. No. 196/26/2014-ITA. I] / SO 3026(E) →

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.