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        Income Tax

        Rule 156 - Prescribed income-tax authority under section 259

        Income-Tax Rules, 2026

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        Prescribed income-tax authority under section 259 must be an authorised officer not below Assistant Commissioner rank. The prescribed income-tax authority for section 259 is an Income-tax authority not below the rank of Assistant Commissioner of Income-tax, authorised by the Central Board of Direct Taxes to act in that capacity for the purposes of that section.
                      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.

                            Prescribed income-tax authority under section 259 must be an authorised officer not below Assistant Commissioner rank.

                            The prescribed income-tax authority for section 259 is an Income-tax authority not below the rank of Assistant Commissioner of Income-tax, authorised by the Central Board of Direct Taxes to act in that capacity for the purposes of that section.


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