Rule 170 says the prescribed income-tax authority under section 268(3) is an authority not below the rank of Income-tax Officer authorised by the Central Board of Direct Taxes.
170
Rules 2026 · Rule 170
Prescribed income-tax authority under section 268(3) for issue of notice under sub-section (1) thereof
Rules 131-200
The rule. The prescribed income-tax authority under section 268(3), for issuing a notice under section 268(1), is an income-tax authority not below the rank of Income-tax Officer who has been authorised by the Central Board of Direct Taxes to act as such authority for section 268(3).