The CBDT has prescribed that the income-tax authority under second proviso to section 142(1)(i) shall be an income-tax authority not below the rank of Income-tax Officer who has been authorised by the board to act as such authority to serve notice asking assessee to furnish ITRThe CBDT has prescribed that the income-tax authority under second proviso to section 142(1)(i) shall be an income-tax authority not below the rank of Income-tax Officer who has been authorised by the board to act as such authority to serve notice asking assessee to furnish ITRtaxmann.com Latest Statutory HappeningsRead More