Prescribed Income tax Authority designation enables NaFAC officer to issue assessment notices under the income tax assessment provision. The Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax (NaFAC) at Delhi is authorised as the Prescribed Income-tax Authority to issue the notice under sub-section (2) of section 143 of the Income-tax Act in respect of returns furnished under section 139 or in response to notices under sub-section (1) of section 142 or sub-section (1) of section 148; the notification is effective from 1 April 2021.