12F Prescribed income- tax authority under second proviso clause(i) of sub-section (1) of sec 142 | Knowledge Bank

¹[12F. Prescribed income- tax authority under second proviso to clause (i) of sub-section (1) of section 142.- The prescribed income-tax authority under second proviso to clause (i) of sub-section (1) of section 142 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.]

Note:

1. Inserted byThe Income-tax (29th Amendment) Rules, 2021 Notification No. 109/2021 dated 13.09.2021.

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