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Rule 12E of Income Tax Rules 1962: Prescribed authority Sec 143 (2)

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

Check at Income Tax Dept. official site for latest version of the Rule.

This page was created/last updated on 17th October 2016.