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<h1>Income-tax (31st Amendment) Rules, 2016: New Authority Can Issue Notices u/s 143(2) for Tax Scrutiny.</h1> The Income-tax (31st Amendment) Rules, 2016, authorize a specified income-tax authority to issue notices under section 143(2) of the Income-tax Act, 1961, for scrutiny or regular assessment. This amendment, effective upon publication in the Official Gazette, designates an income-tax authority not below the rank of an Income-tax Officer, authorized by the Central Board of Direct Taxes, to perform these duties. This rule is added following rule 12D in the Income-tax Rules, 1962. The amendment is part of the ongoing updates to the principal rules initially published in 1962 and last amended on November 15, 2016.