CBDT authorises the Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax (NaFAC) - 25/2021 - Income Tax

Superseded vide NOTIFICATION NO. 56/2022 dated 28-05-2022 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 25/2021 New Delhi, the 31st March, 2021 (Income-tax) S.O. 1437(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 , the Central Board of Direct Taxes hereby authorises the Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax (NaFAC) having her / his headquarters at Delhi, to act as the Prescribed Income-tax Authority for the purpose of sub-section (2) of section 143 of the Act , in respect of returns furnished under section 139 or in response to a notice issued under sub-section (1) of section 142 of the said Act , or sub-section (1) of section 148 of the Act, for the purpose of issuance of notice under sub-section (2) of section 143 of the said Act . 2. This notification shall come into force from the 1st day of April, 2021. [F. No. 187/3/2020-ITA-I] PRAJNA PARAMITA, Director