Rule 12F: Prescribed income-tax authority under second proviso to clause (i) of sub-section (1) of section 142

The Income-tax Rules, 1962Central Act · 1962

[Prescribed income-tax authority under second proviso to clause (i) of sub-section (1) of section 142.

The prescribed income-tax authority under second proviso to clause (i) of sub-section (1) of section 142 shall be an income-tax authority not below the rank of Income-tax Officer who has been authorised by the Central Board of Direct Taxes to act as such authority for the purposes of that clause.]

Where this provision sits

Act	The Income-tax Rules, 1962
Rule	12F
Marginal note	Prescribed income-tax authority under second proviso to clause (i) of sub-section (1) of section 142
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 (Twenty-ninth Amdt.) Rules, 2021, w.e.f. 13-9-2021.

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