CBDT prescribes Income Tax Authority who can also issue notice u/s 142(1)
September 14, 2021
Income Tax
CBDT prescribes Income Tax Authority other than Assessing Officer who can also issue notice u/s 142(1) CBDT has notified the Income-tax (29th Amendment) Rules, 2021. They shall come into force from the date of its publication in the Official Gazette. The amendment has inserted Rule 12F in the …