close

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 claus.]

 

 

 

 

 

 

Note:

 

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