Prescribed Income-tax Authority: Assistant Commissioner (e-Verification) authorised to issue section 143(2) notices for specified returns. Authorisation is granted to the Assistant Commissioner of Income-tax (e-Verification), headquartered at Delhi, to act as the prescribed Income-tax Authority for issuing notices under sub-section (2) of section 143 of the Income-tax Act in respect of returns furnished under section 139 and responses to notices under sub-section (1) of section 142 for the financial year specified; the designation is made under the powers of section 120 and the cited provisions and takes effect from publication in the Official Gazette.