https://www.taxtmi.com/acts?id=40239 The prescribed income-tax authority under the second proviso to clause (i) of sub-section (1) of section 142 is an income-tax authority not below the rank of Income-tax Officer authorised by the Central Board of Direct Taxes to act in that capacity for the purposes of that clause. en-us Tue, 14 Sep 2021 10:18:20 +0530 Tue, 19 May 2026 15:28:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40239 The prescribed income-tax authority under the second proviso to clause (i) of sub-section (1) of section 142 is an income-tax authority not below the rank of Income-tax Officer authorised by the Central Board of Direct Taxes to act in that capacity for the purposes of that clause. Act-Rules Income Tax Tue, 14 Sep 2021 10:18:20 +0530 https://www.taxtmi.com/acts?id=40239