Rule – 12D, Prescribed authority under section 133C.
March 19, 2018Rule – 13, Application for extension of time for filing return of income
March 19, 201812E. The prescribed authority under sub-section (2) of section 143 shall be an income-tax authority not below the rank of an Income-tax Officer who has been authorised by the Central Board of Direct Taxes to act as income-tax authority for the purposes of sub-section (2) of section 143.
