Rule 12E - Prescribed authority under sub-section (2) of section 143 - Income-tax Rules, 1962

1 [12E. 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 .] ------------- Notes:- 1. Inserted vide Not. 105/2016 - Dated 16-11-2016