| Rule | Relevant section of the Income-tax Act | Prescribed authority |
| 2C(1) | 10(23C)(iv)/(v) | Chief Commissioner or Director General |
| 2CA | 10(23C)(vi)/(via) | Chief Commissioner or Director General or Central Board of Direct Taxes |
| 2D(1) | 10(23F) | Director of Income-tax (Exemptions) |
| 2DA(1) | 10(23FA) | Central Government |
| 2E | 10(23G)[Omitted with effect from 1-4-2007.] | Central Government |
| 5AA | 32A(2B) | Secretary, Department of Scientific & Industrial Research, Government of India |
| 5C | 35(1)(ii)/(iii) | Commissioner/Director of Income-tax having jurisdiction over applicant |
| 5D | 35(1)(ii)/(iii) | Commissioner/Director of Income-tax having jurisdiction over the case |
| 5F | 35(1)(iia) | Chief Commissioner having jurisdiction over applicant |
| 6(1) | 35(1)(i)/(2A) | Director General (Income-tax Exemptions) in concurrence with Secretary, Department of Scientific & Industrial Research, Government of India |
| 6(1A) | 35(2AA) | Head of National Laboratory or University or Indian Institute of Technology or Principal Scientific Advisor to Government of India in case of specified person |
| 6(1B) | 35(2AB) | Secretary, Department of Scientific & Industrial Research |
| 6AAA | 35CCA(1)(a)/ (b) | The ‘prescribed authority’ to approve the programme of rural development shall be the Committee consisting of the following, namely:—| (a) | | The Chief Commissioner or Commissioner of Income-tax who exercises jurisdiction over the State or, as the case may be, the Union territory in which the programme of rural development is to be carried out – Chairman; | | (b) | | An officer not below the rank of a Secretary to the Government of the State or, as the case may be, the Union territory in which the programme of rural development is to be carried out – Member; |
The ‘prescribed authority’ to approve an association or institution shall be the Committee consisting of the following, namely:— | (a) | | The Chief Commissioner or Commissioner of Income-tax, who exercises jurisdiction over the State or, as the case may be, the Union territory in which the principal office of the association or institution is situated – Chairman; | | (b) | | An officer not below the rank of a Secretary to the Government of the State or, as the case may be, the Union territory in which the principal office of the association or institution is situated – Member; |
Where two or more Commissioners exercise jurisdiction over the State or, as the case may be, the Union territory, the Board may, by notification (see rule 6AAA) in the Official Gazette, empower the Chief Commissioner or Commissioner specified in this behalf to be the Chairman of the Committee |
| 6AAC | 35CCB | Secretary, Department of Environment, Govt. of India |
| 6DDA | 43(5), clause (d) of the proviso | Director General of Income-tax (Intelligence), New Delhi |
| 6DDB | 43(5), clause (d) of proviso | Central Board of Direct Taxes |
| 8B | 2(48) | Central Government |
| 10F to 10T | 92CC | Director General of Income-tax (International Taxation) |
| 11A | 80DD/80U | For the purposes of clause (e) of the Explanation to sub-section (4) of section 80DD and clause (d) of theExplanation to sub-section (2) of section 80U, the medical authority for certifying ‘autism’, ‘cerebral palsy’, ‘multiple disabilities’, ‘person with disability’ and ‘severe disability’ referred to in clauses (a), (c), (h), (j) and (o) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999, shall consist of the following,—| (i) | | a Neurologist having a degree of Doctor of Medicine (MD) in Neurology (in case of children, a Paediatric Neurologist having an equivalent degree); or | | (ii) | | a Civil Surgeon or Chief Medical Officer in a Government hospital. |
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| 11DD | 80DDB | Specified medical specialist working in Government Hospitals |
| 11L | 35AC | Secretary to National Committee for Promotion of Social and Economic Welfare, Department of Revenue, Government of India |
| 11-OA | 35AD | Member (IT), CBDT |
| 16A | 10(6)(viia) | Secretary, Department of Scientific and Industrial Research, Government of India |
| 16B | 10(8A)/(8B) | Additional Secretary, Department of Economic Affairs in Ministry of Finance, Government of India in concurrence with Member (Income-tax)/CBDT |
| 16C | 10(23AAA) | Commissioner having jurisdiction over area or territory in which accounts are kept |
| 17A | 12A(aa) | Commissioner |
| 17CA | 13B | Commissioner/Director of Income-tax having jurisdiction over electoral trust |
| 18AAA | 80G(2)(a)(iiif) | In relation to a university or any non-technical institution of national eminence: Director General (Income-tax Exemptions) in concurrence with the Secretary, University Grants Commission In relation to any technical institution of national eminence: Director General (Income-tax Exemptions) in concurrence with the Secretary, All India Council of Technical Education |
| 18AAAA | 80G(5C) | Director General of Income-tax (Exemptions) |
| 18AAB | 80-IA(4B)[As it stood prior to 1-4-2000.] | Secretary, Department of Scientific & Industrial Research, Ministry of Science & Technology |
| 18BBA(5) | 80HHD | Director General, Directorate General of Tourism, Government of India : |
| 18BBC(1) | 80-IB(7) | | (a) | | In relation to hotels located in hilly area/rural area/place of pilgrimage/other notified area : Director General (Income-tax Exemptions) who shall grant approval on the concurrence of the Director General in the Directorate General of Tourism, Government of India; | | (b) | | In relation to hotels located in any other place : Director General in the Directorate General of Tourism, Government of India |
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| 18BBD | 80-IA(4B)* | Secretary in the Department of Scientific & Industrial Research & Development, Ministry of Science & Techno-logy, Government of India |
| 18C(2) | 80-IA(4)(iii) | Central Government |
| 18D | 80-IB(8A) | Secretary, Department of Scientific & Industrial Research, Ministry of Science & Technology, Government of India |
| 19AD | 80RRB | Controller-General of Patents, Designs and Trade Marks |
| 20/20A | 80C(2)(xix)/(xx) & 88(2)(xvi)/ (xvii) | Central Board of Direct Taxes |
| 21AB | 90/90A | Assessing Officer |
| 29A | 80QQB/80RRB | Reserve Bank of India or such other authority as is authorised under any law for the time being in force for regulating payments and dealings in foreign exchange. |
| 31A | 200(3) | Director-General of Income-tax (Systems) or agency authorised, i.e., NSDL |
| 31AA | 206C(3) | Director-General of Income-tax (Systems) or agency authorised, i.e., NSDL |
| 31AB | 203AA/206C(5) | Director-General of Income-tax (Systems) or person authorised |
| 31ACA | 206A(1) | Director-General of Income-tax (Investigation) or person authorised |
| 31ACB | 201(1), first proviso | Director General of Income-tax (Systems) or Person authorised by the Director General of Income-tax (Systems) |
| 36A/37/37A | 206 | Director-General of Income-tax (Systems) or agency authorised, i.e., NSDL |
| 37E | 206C(5A) | Director-General of Income-tax (Systems) or agency authorised, i.e., NSDL |
| 37F | 206C(5A) | Director-General of Income-tax (Systems) or agency authorised, i.e., NSDL |
| 37J | 206C(6A), first proviso | Director General of Income-tax (Systems) or the person authorised by Director General of Income-tax (Systems) |
| 42 | 230(1) | Chief Commissioner or Director-General, as the case may be, who has jurisdiction over the person not domiciled in India, or any other income-tax authority authorised by such Chief Commissioner or Director-General in this behalf |
| 42 | 230(1A) | Chief Commissioner having jurisdiction over the person domiciled in India, or any other income-tax authority authorised by him in this behalf |
| 52 | 288(5)(b) | Chief Commissioner or Commissioner having jurisdiction over the case in proceedings connected with which income-tax practitioner is alleged to be guilty of misconduct |
| 114D | 139A | Commissioner of Income-tax (Central Information Branch) |
| 114DA | 285 | Director General of Income-tax (Systems) |
| 114E | 285BA | Director of Income-tax (Central Information Branch) or agency authorised, i.e., NSDL |
| 114E(7) | 285BA | Director General of Income-tax (Systems) |
| 117C | 222 | Chief Commissioner or Commissioner |