Notification Date: 28th May 2022
1. S,O. (E).- In exercise of powers conferred under sub-section (2) of section 143 of Incometax Act, 1961 (43 of 1961) (the Act) read with Rule 12E of the Income-tax Rules, 1962, and in supersession of Notification No. 25/20211F. NO. 187/312020-ITA-I dated 31.03.2021 , the Central Board of Direct Taxes hereby authorises the Assistant Commissioner oflncome Taxi 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 subsection (2) of section 143 of the Act.
2. This Notification shall come into force from the date of publication in the Official Gazette