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Rule 12D of Income Tax Rules 1962: Prescribed Authority under Section 133C

Rule 12D : Prescribed authority under section 133C
(Part III - Assessment Procedure)

The prescribed authority under section 133C shall be the Principal Director General or Director General or Principal Director or Director, as the case may be.


Explanation.—For the purposes of this rule, "Principal Director General or Director General or Principal Director or Director" means the Principal Director General of Income-tax or the Director General of Income-tax or the Principal Director of the Income-tax or the Director of Income-tax to whom the Central Board of Direct Taxes may authorize to act as prescribed authority for the purposes of section 133C.



Extra Notes for Readers:

- Rule 12D was introduced by the Income Tax (10th Amendment) Rules, 2014, w.e.f. 30-Sep-2014



Reference/Source: Check at Income Tax site for latest version of the Rules - link

This page was last updated on 17th October 2016.
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