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The Central Board of Direct Taxes authorizes the Assistant Commissioner of Income Tax or Deputy Commissioner of Income Tax (International Taxation), Circle -1(1)(1), Delhi to act as the prescribed income-tax authority for the issuance of notices under sub-section (2) of section 143 of the Income-tax Act, 1961. This notification supersedes Notification No. 25/2021 dated 31 March 2021. The notification comes into force from the date of publication in the Official Gazette.
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[TO BE PUBLISHED IN THE GAZETTE OF INDlA PART II SECTION 3 SUB- SECTION (ii) EXTRAORDINARY] Government ofIndia Ministry of Finance Department of Revenue Central Board of Direct Taxes NOTIFICATION (Income-tax) New Delhi, the 28th May, 2022
S,O. (E).- In exercise of powers conferred under sub-section (2) of section 143 of Income- tax Act, 1961 (43 of 1961) (the Act) read with Rule 12E of the Income-tax Rules, 1962, and in supersession of Notification No. 25/20211F. NO. 187/312020-ITA-I dated 31.03.2021 , the Central Board of Direct Taxes hereby authorises the Assistant Commissioner oflncome Taxi Deputy Commissioner of Income Tax (International Taxation), Circle -1(1)(1), Delhi to act as the ' Prescribed Income-tax Authority' for the purpose of issuance of notice under sub- section (2) of section 143 of the Act.
(Notification No.56 /2022) F.No.22S/9112022/ITA-JI ~ ~'2C>"L.2... (Ravinder Maini) Director
