Rule 12D: Prescribed income-tax authority under section 133C

The Income-tax Rules, 1962Central Act · 1962

[Prescribed income-tax authority under section 133C.

The prescribed income-tax authority under section 133C shall be an income-tax authority not below the rank of Assistant Commissioner of Income-tax who has been authorised by the Central Board of Direct Taxes to act as such authority for the purposes of that section.]

Where this provision sits

Act	The Income-tax Rules, 1962
Rule	12D
Marginal note	Prescribed income-tax authority under section 133C
Jurisdiction	Central
Status	In force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

substituted. Substituted by the IT (First Amdt.) Rules, 2019, w.e.f. 30-1-2019 [as corrected by Corrigendum GSR 93(E), dated 5-2-2019].

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