Designation of Provident Fund Commissioner as authorised income tax official for specified cases under Income Tax law. The Central Government specifies the Provident Fund Commissioner of the Employees' Provident Fund Organisation, or any officer not below the rank of Regional Provident Fund Commissioner duly authorised in writing by the Commissioner in respect of a specific case, to perform the functions under the cited provision of the Income-tax Act, thereby limiting delegation to officers of the stated minimum rank and to instances of written authorisation.
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.
Designation of Provident Fund Commissioner as authorised income tax official for specified cases under Income Tax law.
The Central Government specifies the Provident Fund Commissioner of the Employees' Provident Fund Organisation, or any officer not below the rank of Regional Provident Fund Commissioner duly authorised in writing by the Commissioner in respect of a specific case, to perform the functions under the cited provision of the Income-tax Act, thereby limiting delegation to officers of the stated minimum rank and to instances of written authorisation.
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