Rule 156 says the prescribed income-tax authority under section 259 is an authority not below the rank of Assistant Commissioner of Income-tax who has been authorised by the Central Board of Direct Taxes.
156
Rules 2026 · Rule 156
Prescribed income-tax authority under section 259
Rules 131-200
The rule. The prescribed income-tax authority under section 259 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.