Rule - 12D (of Income Tax Rules, 1962), Income-tax Rules, 1962
Rule - 12D (of Income Tax Rules, 1962), Income-tax Rules, 1962
Prescribed income-tax authority under section 133C (of Income Tax Act, 1961)
The prescribed income-tax authority under section 133C (of Income Tax Act, 1961) 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
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