Rule-12F (of Income Tax Rules, 1962), Prescribed income- tax authority under second proviso to clause (i) of sub-section (1) of section 142 (of Income Tax Act, 1961)

Rule-12F (of Income Tax Rules, 1962), Prescribed income- tax authority under second proviso to clause (i) of sub-section (1) of section 142 (of Income Tax Act, 1961)

Income Tax

Prescribed income- tax authority under second proviso to clause (i) of sub-section (1) of section 142 (of Income Tax Act, 1961).

The prescribed income-tax authority under second proviso to clause (i) of sub-section (1) of section 142 (of Income Tax Act, 1961) shall be an income-tax authority not below the rank of Income-tax Officer who has been authorised by the Central Board of Direct Taxes to act as such authority for the purposes of that clause.

CONCEPTS