16A . For the purposes of sub-clause (viia) of clause (6) of section 1051, the “prescribed authority” shall be the Secretary, Department of 52[Scientific and Industrial Research], Government of India : Provided that every […]
16. (1) The declaration referred to in sub-section (1) of section 158A shall be in Form No. 8 and shall be verified in the manner indicated therein. (2) The declaration and […]
4315. (1) Subject to the provisions of 44[rules 45[* * *] 38 and 48A], the notice of demand under section 156 shall be in Form No. 7. (2) [Omitted by the IT (Third […]
14B. (1) Every Chief Commissioner shall maintain a panel of accountants, out of the persons referred to in the Explanation to sub-section (2) of section 288, for the purposes of sub-section (2A) of […]
14A. The report of audit of the accounts of an assessee which is required to be furnished under sub-section (2A) of section 142 shall be in Form No. 6B. Reference: www.incometaxindia.gov.in
14. The information which a person is required by the 38[Assessing Officer] to furnish under clause (ii) of sub-section (1) of section 142 shall be verified in the following manner, namely :— […]
12E. The prescribed authority under sub-section (2) of section 143 shall be an income-tax authority not below the rank of an Income-tax Officer who has been authorised by the Central Board […]
12D.The prescribed authority under section 133C shall be the Principal Director General or Director General or Principal Director or Director, as the case may be. Explanation.—For the purposes of this […]