Notification No. 25/2021 [F. No. 187/3/2020-ITA-I] / SO 1437(E)

Last updated: 02 April 2021

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This notification designates the Assistant Commissioner/Deputy Commissioner of Income-tax at NaFAC, Delhi, as the Prescribed Income-tax Authority. This authority is empowered to issue notices under sub-section (2) of section 143 of the Income-tax Act. This change is effective from 1st April 2021.

NOTIFICATION New Delhi, the 31st March, 2021 (Income-tax) S.O. 1437(E).In exercise of powers conferred under sub-section (2) of section 143 of Income-tax Act, 1961 (43 of 1961) (the Act) read with Rule 12E of the Income-tax Rules, 1962, the Central Board of Direct Taxes hereby authorises the As

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FAQ :

The Assistant Commissioner/Deputy Commissioner of Income-tax (NaFAC) with headquarters in Delhi has been authorised.

The authorised officer will act as the 'Prescribed Income-tax Authority' for issuing notices under sub-section (2) of section 143 of the Income-tax Act.

This authorisation applies to returns furnished under section 139, in response to a notice under section 142(1), or under section 148(1) of the Act.

This notification comes into force from the 1st day of April, 2021.