Prescribed authority for issue of notice under section 270(8)

Rule 175 — Prescribed authority for issue of notice under section 270(8)

Parent Act Section(s): Section 270

Full Text

175. Prescribed authority for issue of notice under section 270(8). — The prescribed authority under section 270(8) shall be an income-tax authority not below the rank of an Income-tax Officer, who has been authorised by the Central Board of Direct Taxes to act as income-tax authority for the purposes of section 270(8).

Cross-References

Act Sections Referenced

• Section 270

Related Rules

• None

Practical Notes

[To be populated — interpretive notes, circular references, case law pointers]