Income Tax Law
Income-tax Rules, 2026
Rule 175Prescribed authority for issue of notice under section 270(8)
Income-tax Rules, 2026 · G.S.R. 198(E), dated 20-03-2026
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).
This rule refers to
§ 270 Assessment