Rule 12E: Prescribed authority under sub-section (2) of section 143

The Income-tax Rules, 1962Central Act · 1962

[Prescribed authority under sub-section (2) of section 143.

The prescribed authority under sub-section (2) of section 143 shall be an income-tax authority not below the rank of an Income-tax Officer who has been authorised by the Central Board of Direct Taxes to act as income-tax authority for the purposes of sub-section (2) of section 143.]

Where this provision sits

Act	The Income-tax Rules, 1962
Rule	12E
Marginal note	Prescribed authority under sub-section (2) of section 143
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.

inserted. Inserted by the IT (Thirty-first Amdt.) Rules, 2016, w.e.f. 16-11-2016.

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