MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
Notification No. 4/2019
New Delhi, the 30th January, 2019
G.S.R. 76(E).- In exercise of the powers conferred by section 133C read with sub-section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-
1. Short title and commencement. (1) These rules may be called the Income-tax (15th Amendment) Rules, 2019.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Income-tax Rules, 1962, for rule 12D, the following rule shall be substituted, namely:-
“Prescribed income-tax authority under section 133C.
12D. The prescribed income-tax authority under section 133C shall be an income-tax authority not below the rank of Assistant Commissioner of Income-tax who has been authorised by the Central Board of Direct Taxes to act as such authority for the purposes of that section.”.
[Notification No. 4/2019/F. No. 370142/22/2017-TPL]
SALIL MISHRA, Director (Tax Policy and Legislation)
Note : The principal rules were published in the Gazette of India vide notification number S.O. 969(E), dated the 26th March, 1962 and last amended vide notification number G.S.R. 1217(E), dated 18th December, 2018.