Rule 12F - Prescribed income- tax authority under second proviso to clause (i) of sub-section (1) of section 142. - Income-tax Rules, 1962

1 [12F. 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. ] ************** NOTES:- 1. Inserted vide NOTIFICATION NO. 109/2021 dated 13-09-2021