CBDT authorizes Assistant & Deputy Commissioner of Income Tax to act as 'Prescribed Income-tax Authority' under Section 143(2)

Last updated: 31 May 2022

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The Central Board of Direct Taxes (CBDT) has authorised Assistant and Deputy Commissioners of Income Tax, specifically those in International Taxation, Circle -1(1)(1), Delhi, to act as the 'Prescribed Income-tax Authority'. This authorisation pertains to the issuance of notices under sub-section (2) of section 143 of the Income-tax Act, 1961. This new notification supersedes a previous one from March 2021 and takes effect upon its publication in the Official Gazette.

MINISTRY OF FINANCE Department of Revenue Central Board of Direct Taxes (Income-tax) NOTIFICATION New Delhi, the 28th May, 2022 S.O. 2432(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, and in supersession of Notification No. 25/2021/F. No.187/3/2020-ITA-I dated 31.03.2021, the Central Board of Direct Taxes hereby authorises the Assistant Commissioner of Income Tax/

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FAQ :

Assistant Commissioner of Income Tax/ Deputy Commissioner of Income Tax (International Taxation), Circle -1(1)(1), Delhi have been authorised.

The authorisation is for the issuance of notices under sub-section (2) of section 143 of the Income-tax Act, 1961.

Section 143, sub-section (2) of the Income-tax Act, 1961 is relevant.

Yes, this notification supersedes Notification No. 25/2021/F. No.187/3/2020-ITA-I dated 31.03.2021.

This notification comes into force from the date of its publication in the Official Gazette.

Notification No : 56/2022
Source : https://incometaxindia.gov.in/communications/notification/notification-56-2022.pdf

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