Income-tax (29th Amendment) Rules, 2021 - Inquiry before assessment - Prescribed income- tax authority under second proviso to clause (i) of sub-section (1) of section 142

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....21 New Delhi, the 13th September, 2021 G.S.R. 627(E).-In exercise of the powers conferred by second proviso to clause (i) sub-section (1) of section 142 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend Income-tax Rules, 1962, namely:- 1. Short title and commencement.- (1) These rule....