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        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.

        <h1>Prescribed authority under section 133C designated as Income-tax Principal Directors and Directors authorised by CBDT.</h1> The amendment inserts rule 12D into the Income-tax Rules, 1962, designating the Principal Director General of Income-tax, Director General of Income-tax, Principal Director of Income-tax and Director of Income-tax as the prescribed authority under section 133C, subject to authorisation by the Central Board of Direct Taxes.

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