Rule 170
Prescribed income-tax authority under section 268(3) for issue of notice under sub-section (1) thereof
← PreviousRule 169 – Form of verification for furnishing information under section 268(1)(c)Next →Rule 171 – Forms for report of audit or inventory valuation under section 268(5)
The prescribed income-tax authority under section 268(3), for issue of notice under sub-section (1) of the said section, shall be an income-tax authority not below the rank of Income-tax Officer who has been authorised by the Central Board of Direct Taxes to act as such authority for the purposes of section 268(3).