(2) For the purposes of sub-section (1A) of section 230, the prescribed authority shall be the Chief Commissioner of Income-tax having jurisdiction over the persons domiciled in India or any other income-tax authority authorized by him in this behalf :
Provided that in the case of a person domiciled in India referred to in the first proviso to sub-section (1A) of section 230, the application shall be made to the Assessing Officer who has jurisdiction to assess such person.
Extra Notes for Readers:
- Rule 42 was substituted by the Income Tax (28th Amendment) Rules, 2003, w.e.f. 21st Nov. 2003
Reference/Source: Check at Income Tax site for latest version of the Rules - link