12D.The prescribed authority under section 133C shall be the Principal Director General or Director General or Principal Director or Director, as the case may be.
Explanation.—For the purposes of this rule, “Principal Director General or Director General or Principal Director or Director” means the Principal Director General of Income-tax or the Director General of Income-tax or the Principal Director of the Income-tax or the Director of Income-tax to whom the Central Board of Direct Taxes may authorize to act as prescribed authority for the purposes of section 133C.
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