The Central Board of Direct Taxes (CBDT) vide its Notification No 56/2022 dated 28th May 2022 authorises the Assistant Commissioner of Income Tax / 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.
Government of India
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. 25/2021/F. NO. 187/3/2020-ITA-I dated 31.03.2021, the Central Board of Direct Taxes hereby authorises the Assistant Commissioner of lncome Tax / 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.
2. This Notification shall come into force from the date of publication in the Official Gazette.
(Notification No.56 /2022)
F.No.225/91/2022/ITA-II
(Ravinder Maini)
Director
