Rule - 12E (of Income Tax Rules, 1962), Income-tax Rules, 1962
Rule - 12E (of Income Tax Rules, 1962), Income-tax Rules, 1962
Prescribed authority under sub-section (2) of section 143 (of Income Tax Act, 1961)
The prescribed authority under sub-section (2) of section 143 (of Income Tax Act, 1961) 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 (of Income Tax Act, 1961)
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