Order under clause (a) of Explanation occurring after sub-section (6) to Section 133A of the Income-tax Act, 1961 - Income Tax - F. No. 282/15/2022-IT (Inv.V)/266

F. No. 282/15/2022-IT (Inv.V)/266 Government of India Ministry of Finance Department of Revenue (Central Board of Direct Taxes) Civic Centre, New Delhi- 110002 Dated 22nd Nov., 2022 Subject : Order under clause (a) of Explanation occurring after sub-section (6) to Section 133A of the Income-tax Act, 1961 In pursuance of clause (a) of Explanation occurring after sub-section (6) to Section 133A of the Income-tax Act, 1961 (hereinafter referred to as the Act ) as amended by the Finance Act, 2022 w.e.f 01.04.2022, the Board hereby, specifies the Principal Director General or the Director General or the Principal Chief Commissioner or the Chief Commissioner, for the purpose of exercise of such powers and functions as specified in section 133A of the Act, by their subordinates, in respect of such territorial areas or such persons or classes of persons or such incomes or classes of incomes or such cases or classes of cases, assigned to them under section 120 of the Act. 2. However, such specification shall not extend to those charges exercising powers and functions under section 144B of the Act and Faceless Penalty (Amendment) Scheme, 2022 . 3. The Hindi version of this order shall follow. (Novel Roy) Deputy Secretary to the Government of India