Income–tax (31st Amendment) Rules, 2016 - Prescribes Income Tax Authority to issue notice u/s 143(2) for scrutiny / regular assessment. [Assessment officer (AO) is already authorized to issue notice u/s 143(2)]

Income–tax (31st Amendment) Rules, 2016 - Prescribes Income Tax Authority to issue notice u/s 143(2) for scrutiny / regular assessment. [Assessment officer (AO) is already authorized to issue notice u/s 143(2)] https://www.taxtmi.com/notifications?id=119696 Prescribes the prescribed authority for issuance of scrutiny notices as an income-tax authority not below the rank of Income-tax Officer who has been authorised by the Central Board to act for purposes of subsection (2) of section 143, and provides that this rule takes effect on publication in the Official Gazette. en-us Wed, 16 Nov 2016 00:00:00 +0530 Thu, 17 Nov 2016 16:14:00 +0530 TaxTMI RSS Generator Income–tax (31st Amendment) Rules, 2016 - Prescribes Income Tax Authority to issue notice u/s 143(2) for scrutiny / regular assessment. [Assessment officer (AO) is already authorized to issue notice u/s 143(2)] https://www.taxtmi.com/notifications?id=119696 Prescribes the prescribed authority for issuance of scrutiny notices as an income-tax authority not below the rank of Income-tax Officer who has been authorised by the Central Board to act for purposes of subsection (2) of section 143, and provides that this rule takes effect on publication in the Official Gazette. Notifications Income Tax Wed, 16 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/notifications?id=119696