Rules

12E Prescribed authority under sub-section (2) of section 143

[Prescribed authority under sub-section (2) of section 143.

12E. The prescribed authority under sub-section (2) of section 143 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.]

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