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