Subscribe (free) - Latest Updates

Rule 12E of Income Tax Rules 1962: Prescribed authority under sub-section (2) of section 143

Rule 12E : Prescribed authority under sub-section (2) of section 143
(Part III - Assessment Procedure)

The prescribed authority under sub-section (2) of section 143 shall be an income-tax authority not below the rank of an Income-tax Officer who has been authorised by the Central Board of Direct Taxes to act as income-tax authority for the purposes of sub-section (2) of section 143.



Extra Notes for Readers:

- Rule 12E was introduced by the Income Tax (31st Amendment) Rules, 2016, w.e.f. 16-Nov-2016



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

This page was last updated on 16th November 2016.
Submit Comments With: or

No comments:

Post a Comment