Notification regarding sub-section (2) of section 143 of Income tax Act, 1961 (43 of 1961) (the Act) read with Rule 12E of the Income-tax Rules, 1962 (dated – 28.05.2022) – CBDT.
View PdfNotification regarding sub-section (2) of section 143 of Income tax Act, 1961 (43 of 1961) (the Act) read with Rule 12E of the Income-tax Rules, 1962 (dated – 28.05.2022) – CBDT.
- The Central Board of Direct Taxes hereby authorises the Assistant Commissioner of lncome Tax / Deputy Commissioner of Income Tax (International Taxation), Circle -1(1)(1), Delhi to act as the ‘Prescribed Income-tax Authority’ for the purpose of issuance of notice under sub-section (2) of section 143 of the Act.
- This Notification shall come into force from the date of publication in the Official Gazette.