Income–tax (31st Amendment) Rules, 2016 - Prescribes Income Tax Authority to issue notice u/s 143(2) for scrutiny / regular assessment. [Assessment officer (AO) is already authorized to issue notice u/s 143(2)] - 105/2016 - Income Tax Act, 1961

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Prescribed authority under section 143(2) clarified: authorised income-tax officers of minimum rank may issue scrutiny notices. Prescribes the prescribed authority for issuance of scrutiny notices as an income-tax authority not below the rank of Income-tax Officer who has been authorised by the Central Board to act for purposes of subsection (2) of section 143, and provides that this rule takes effect on publication in the Official Gazette.

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Prescribed authority under section 143(2) clarified: authorised income-tax officers of minimum rank may issue scrutiny notices.

Prescribes the prescribed authority for issuance of scrutiny notices as an income-tax authority not below the rank of Income-tax Officer who has been authorised by the Central Board to act for purposes of subsection (2) of section 143, and provides that this rule takes effect on publication in the Official Gazette.

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Income–tax (31st Amendment) Rules, 2016 - Prescribes Income Tax Authority to issue notice u/s 143(2) for scrutiny / regular assessment. [Assessment officer (AO) is already authorized to issue notice u/s 143(2)] - 105/2016 - Income Tax Act, 1961

Prescribed authority under section 143(2) clarified: authorised income-tax officers of minimum rank may issue scrutiny notices.

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Income–tax (31st Amendment) Rules, 2016 - Prescribes Income Tax Authority to issue notice u/s 143(2) for scrutiny / regular assessment. [Assessment officer (AO) is already authorized to issue notice u/s 143(2)] - 105/2016 - Income Tax Act, 1961

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Prescribed authority under section 143(2) clarified: authorised income-tax officers of minimum rank may issue scrutiny notices.

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