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
(Income-tax)
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.
[F.No.225/91/2022/ITA-II]
RAVINDER MAINI, Director
RBI specifies ‘Related Party’ with respect to bank RBI has issued RBI Credit Risk Management Directions, 2025 defining ‘Related Party’…
Advisory on Filing Opt-In Declaration for Specified Premises, 2025 Dear Taxpayers, The relevant declarations issued vide Notification No. 05/2025 –…
FAQs for HSNS Cess Act, 2025 and HSNS Cess Rules, 2026 Q1. Who is required to get registered under the…
Refusing to condone delay can result in a meritorious matter thrown out at very threshold against case being decided on…
When prior period expenses are not admissible as deduction, following the same principle the prior period income also cannot be…
Supreme Court condoned delay of 972 days in filing appeal due to restructuring in Income Tax Department In a recent…