CBDT notifies prescribed ACIT/ DCIT (International Taxation), Circle -1(1)(1), Delhi as prescribed authority u/s 143(2) read with Rule 12E
MINISTRY OF FINANCE
Department of Revenue
Central Board of Direct Taxes
Notification No. 56/2022
New Delhi, the 28th May, 2022
S.O.2432(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 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.
2.This Notification shall come into force from the date of publication in the Official Gazette.
RAVINDER MAINI, Director
Download CBDT Notification No. 56/2022 Click Here >>
- Temporary Pause in e-Invoice Auto Population into GSTR-1 – GSTN Advisory
- In revision proceedings CIT cannot go beyond reasons given in SCN u/s 263 – SC dismisses SLP
- No penalty u/s 271F as due to mistake of DDO wrong PAN was mentioned in 26AS
- Benefit of concessional rate of tax u/s 115BAA – Assessee has to file Form No. 10IC once only
- Extension of the validity of FCRA registration certificates till 31.03.2024