Income-tax (29th Amendment) Rules, 2021 - Inquiry before assessment - Prescribed income- tax authority under second proviso to clause (i) of sub-section (1) of section 142 - 109/2021 - Income Tax Act, 1961
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Prescribed income-tax authority: requirement that inquiries under section 142 be conducted by an authorised Income-tax Officer rank. The amendment adds rule 12F to the Income-tax Rules, 1962, specifying that the prescribed income-tax authority under the second proviso to clause (i) of sub-section (1) of section 142 shall be an income-tax authority not below the rank of Income-tax Officer who has been authorised by the Central Board of Direct Taxes to act as such authority for the purposes of that clause.
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.
Prescribed income-tax authority: requirement that inquiries under section 142 be conducted by an authorised Income-tax Officer rank.
The amendment adds rule 12F to the Income-tax Rules, 1962, specifying that the prescribed income-tax authority under the second proviso to clause (i) of sub-section (1) of section 142 shall be an income-tax authority not below the rank of Income-tax Officer who has been authorised by the Central Board of Direct Taxes to act as such authority for the purposes of that clause.
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