INCOME-TAX NOTIFICATION NO.79
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
New Delhi, the 25th September, 2020
S.O. 3304(E).—In exercise of powers conferred under sub-section (2) of section 143 of Income-tax Act,
1961 (43 of 1961) (the Act) read with Rule 12E of the Income-tax Rules, 1962, the Central Board of Direct Taxes
hereby authorises the Assistant Commissioner/Deputy Commissioner of Income-tax (National e-Assessment Centre)
having his headquarters at Delhi, to act as the Prescribed Income-tax Authority for the purpose of sub-section (2) of
section 143 of the Act, in respect of returns furnished under section 139 or in response to a notice issued under subsection (1) of section 142 of the said Act, for the purpose of issuance of notice under sub section (2) of section 143 of
the said Act.
- This notification shall come into force from 13th August 2020.
[Notification No. 79/2020, F. No.187/2/2019-ITA-I]
GULZAR AHMAD WANI, Under Secy.
It is certified that no person is being adversely by giving retrospective effect to this notification