RULE 12 D

**[12D PRESCRIBED INCOME-TAX AUTHORITY UNDER SECTION 133C
 

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.]

** Rule 12D substituted by Income-tax (1st Amendment) Rules, 2019, w.e.f. 30-1-2019. Prior to its substitution, rule 12D inserted by the Income-tax (Tenth Amendment) Rules, 2014, w.e.f. 30-9-2014, read as under:

     "12D. Prescribed authority under section 133C.—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 rule, "Principal Director General or Director General or Principal Director or Director" means the Principal Director General of Income-tax or the Director General of Income-tax or the Principal Director of the Income-tax or the Director of Income-tax to whom the Central Board of Direct Taxes may authorize to act as prescribed authority for the purposes of section 133C."