Prescribed Income Tax Authority shall not be below the Rank of Income Tax Officer for Issuance of Notice for Inquiry before Assessment of Tax: CBDT [Read Notification]

The Central Board of Direct Taxes (CBDT) on Monday notified that the prescribed income-tax authority shall not be below the rank of Income-tax Officer for Issuance of Notice for Inquiry before Assessment of Tax. The Board has notified Income-tax (29th Amendment) Rules, 2021, which seeks to insert Rule 12F in the Income-tax Rules, 1962 which […]
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