Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Income-tax assessment procedure requires an authorised officer not below Income-tax Officer rank to act as prescribed authority. The prescribed authority under sub-section (2) of section 143 must be an income-tax authority not below the rank of an Income-tax Officer and authorised by the Central Board of Direct Taxes to act for that purpose. The rule fixes the officer level and the authorisation requirement for the assessment procedure under the Income-tax Rules, 1962.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Income-tax assessment procedure requires an authorised officer not below Income-tax Officer rank to act as prescribed authority.
The prescribed authority under sub-section (2) of section 143 must be an income-tax authority not below the rank of an Income-tax Officer and authorised by the Central Board of Direct Taxes to act for that purpose. The rule fixes the officer level and the authorisation requirement for the assessment procedure under the Income-tax Rules, 1962.
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