Rule 12D - Prescribed authority under section 133C - Income-tax Rules, 1962

2 [Prescribed income-tax authority under section 133C. 12D. 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. ] ******** Notes 1. Inserted vide NOTIFICATION NO. 48/2014, New Delhi , Dated: September 30, 2014 2. Substituted Vide NOTIFICATION NO. 4/2019 dated 30-01-2019 before it was read as 1 [Prescribed authority under section 133C 12D. The prescribed authority under section 133C shall be the Principal Director General or Director General or Principal Director or Director as the case may be. Explanation.- For the purposes of this rule Principal Director General or Director General or Principal Director or Director means the Principal Director General of Income-tax or the Director General of Income-tax or the Principal Director of Incometax or the Director of Income-tax to whom the Central Board of Direct Taxes may authorise to act as prescribed authority for the purposes of section 133C .]