Notification No. 79/2020 [F. No.187/2/2019-ITA-I]/ SO 3304(E)

Last updated: 27 September 2020

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This notification from the Central Board of Direct Taxes authorises the Assistant Commissioner/Deputy Commissioner of Income-tax at the National e-Assessment Centre in Delhi. This authority is specifically for acting as the Prescribed Income-tax Authority under section 143(2) of the Income-tax Act. It applies to returns filed under section 139 or in response to a notice under section 142(1), concerning the issuance of notices under section 143(2). The notification is effective from 13th August 2020.

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION

New Delhi, the 25th September, 2020

(INCOME-TAX)

S.O. 3304(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 Assistant Commissioner/Deputy Commissioner of Income-tax (National e-Assessment Centre) having his headquarters at Delhi, to act as the Prescribed Income-tax Authority for the purpose of sub-section (2) of section 143 of the Act, in respect of returns furnished under section 139 or in response to a notice issued under subsection (1) of section 142 of the said Act, for the purpose of issuance of notice under sub section (2) of section 143 of the said Act.

2. This notification shall come into force from 13th August 2020.

[Notification No. 79/2020, F. No.187/2/2019-ITA-I]

GULZAR AHMAD WANI, Under Secy.

Explanatory Memorandum

It is certified that no person is being adversely by giving retrospective effect to this notification

FAQ :

The Assistant Commissioner/Deputy Commissioner of Income-tax (National e-Assessment Centre) based in Delhi is authorised.

The purpose is to act as the Prescribed Income-tax Authority for issuing notices under sub-section (2) of section 143 of the Income-tax Act.

It applies to returns furnished under section 139 or in response to a notice issued under sub-section (1) of section 142 of the Act.

This notification came into force from 13th August 2020.

An explanatory memorandum certifies that no person is adversely affected by giving retrospective effect to this notification.

Notification No : 79/2020
Source : https://www.incometaxindia.gov.in/communications/notification/notification_79_2020.pdf

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