Amended notification of the Income-tax (29th Amendment) Rules, 2021 (dated – 13.09.2021) – CBDT

• 14th, September 2021
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Amended notification of the Income-tax (29th Amendment) Rules, 2021 (dated – 13.09.2021) – CBDT

• This notification has come into effect from 13.09.2021.
• In the Income-tax Rules, 1962, after rule 12E, the following rule shall be inserted, namely:-
• “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.”