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

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

Income Tax

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).]

CONCEPTS