Prescribed Income-tax Authority for issuance of notice
Prescribed Income-tax Authority for issuance of notice
S.O. 2432(E).—In exercise of powers conferred under sub-section (2) of section 143 of Income tax Act, 1961 (43 of 1961) (the Act) read with Rule 12E of the Income-tax Rules, 1962, and in supersession of Notification No. 25/2021/F. No.187/3/2020-ITA-I dated 31.03.2021, the Central Board of Direct Taxes hereby authorises the Assistant Commissioner of Income Tax/ Deputy Commissioner of Income Tax (International Taxation), Circle -1(1)(1), Delhi to act as the ‘Prescribed Income-tax Authority’ for the purpose of issuance of notice under sub-section (2) of section 143 of the Act.
- This Notification shall come into force from the date of publication in the Official Gazette.
Also Read: Faceless Penalty Order 2022
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