{"id":908,"date":"2021-04-03T08:18:19","date_gmt":"2021-04-03T08:18:19","guid":{"rendered":"https:\/\/rvkassociates.com\/blog\/?p=908"},"modified":"2021-04-03T08:18:22","modified_gmt":"2021-04-03T08:18:22","slug":"powers-granted-to-assistant-deputy-commissioner-of-income-tax-to-serve-notice-on-assessment-under-section-1432","status":"publish","type":"post","link":"https:\/\/rvks.in\/blogs\/powers-granted-to-assistant-deputy-commissioner-of-income-tax-to-serve-notice-on-assessment-under-section-1432\/","title":{"rendered":"Powers granted to Assistant \/ Deputy commissioner of Income tax to serve notice on assessment under section 143(2)."},"content":{"rendered":"\n<p><strong>S.O. 1437(E).<\/strong>\u2014In 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 of Income-tax\/Deputy Commissioner of Income-tax (NaFAC) having her \/ his headquarters at Delhi, to act as the \u2018Prescribed Income-tax Authority\u2019 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 sub-section (1) of section 142 of the said Act, or sub-section (1) of section 148 of the Act, for the purpose of issuance of notice under sub-section (2) of section 143 of the said Act.<\/p>\n\n\n\n<p>2.  This notification shall come into force from the 1st day of April, 2021.<\/p>\n\n\n\n<p class=\"has-text-align-right\">PRAJNA PARAMITA, Director<\/p>\n\n\n\n<p><strong>For full detail click below :<\/strong><\/p>\n\n\n\n<p><a href=\"https:\/\/www.dropbox.com\/s\/ump6itcxrqjydz2\/notification_25_2021%2Cincometax.pdf?dl=0\">https:\/\/www.dropbox.com\/s\/ump6itcxrqjydz2\/notification_25_2021%2Cincometax.pdf?dl=0<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.O. 1437(E).\u2014In 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 of Income-tax\/Deputy Commissioner of Income-tax (NaFAC) having her \/ his headquarters at Delhi, to [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":122,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15,11],"tags":[75,76],"class_list":["post-908","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax","category-notifications","tag-75","tag-incometax-notification"],"_links":{"self":[{"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts\/908","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/comments?post=908"}],"version-history":[{"count":1,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts\/908\/revisions"}],"predecessor-version":[{"id":910,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts\/908\/revisions\/910"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/media\/122"}],"wp:attachment":[{"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/media?parent=908"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/categories?post=908"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/tags?post=908"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}