INCOME-TAX (15TH AMENDMENT) RULES, 2019
PREAMBLE
In exercise of the powers conferred by section 133C read with sub-section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-
Rule 1 - Short title and commencement
(1) These rules may be called the Income-tax (15th Amendment) Rules, 2019.
(2) They shall come into force on the date of their publication in the Official Gazette.
Rule 2 - RULE 2
In the Income-tax Rules, 1962, for rule 12D, the following rule shall be substituted, namely:-
"Prescribed income-tax authority under section 133C.
12D. The prescribed income-tax authority under section 133C shall be an income-tax authority not below the rank of Assistant Commissioner of Income-tax who has been authorised by the Central Board of Direct Taxes to act as such authority for the purposes of that section.".
