https://www.taxtmi.com/acts?id=19034 Prescribes the income-tax authority competent to act under section 133C. The designated authority must be an income-tax authority not below the rank of Assistant Commissioner of Income-tax and must be authorised by the Central Board of Direct Taxes for that purpose. The rule was substituted in 2019; the earlier version had identified senior Director-level authorities as the prescribed authority, subject to Board authorisation. en-us Wed, 15 Oct 2014 16:02:44 +0530 Tue, 19 May 2026 15:24:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19034 Prescribes the income-tax authority competent to act under section 133C. The designated authority must be an income-tax authority not below the rank of Assistant Commissioner of Income-tax and must be authorised by the Central Board of Direct Taxes for that purpose. The rule was substituted in 2019; the earlier version had identified senior Director-level authorities as the prescribed authority, subject to Board authorisation. Act-Rules Income Tax Wed, 15 Oct 2014 16:02:44 +0530 https://www.taxtmi.com/acts?id=19034