12D. [ Prescribed income-tax authority under section 133C. [Substituted by Notification No. G.S.R. 76(E), dated 30.1.2019 (w.e.f. 26.3.1962).]
- 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.]
