2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II--SEC. 3(i)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
New Delhi, the 30th January, 2019
G.S.R. 76(E). In exercise of the powers conferred by section 133C read with sub-section 295 of the
Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules
further to amend the Income-tax Rules, 1962, namely:--
1. Short title and commencement.__ (1) These rules may be called the Incometax (15th Amendment)
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Income-tax Rules, 1962, for rule 12D, the following rule shall be substituted, namely:--
"Prescribed income-tax authority under section 133C.
12D. The prescribed income-tax authority under section 133C 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.".
[Notification No. 4/2019/F. No. 370142/22/2017-TPL]
SALIL MISHRA, Director (Tax Policy and Legislation)
Note : The principal rules were published in the Gazette of India vide notification number S.O. 969(E), dated
the 26th March, 1962 and last amended vide notification number G.S.R. 1217(E), dated
18th December, 2018.
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