https://www.taxtmi.com/acts?id=23104 The prescribed authority under sub-section (2) of section 143 must be an income-tax authority not below the rank of an Income-tax Officer and authorised by the Central Board of Direct Taxes to act for that purpose. The rule fixes the officer level and the authorisation requirement for the assessment procedure under the Income-tax Rules, 1962. en-us Fri, 25 Nov 2016 12:37:30 +0530 Tue, 19 May 2026 15:26:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23104 The prescribed authority under sub-section (2) of section 143 must be an income-tax authority not below the rank of an Income-tax Officer and authorised by the Central Board of Direct Taxes to act for that purpose. The rule fixes the officer level and the authorisation requirement for the assessment procedure under the Income-tax Rules, 1962. Act-Rules Income Tax Fri, 25 Nov 2016 12:37:30 +0530 https://www.taxtmi.com/acts?id=23104