Notification No.48/2014 [F.No.142/8/2014-TPL] / SO 2556(E)

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2 THE GAZETTE OF INDIA : EXTRAORDINARY [Part Il—SEc. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
[CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION ’
New Delhi, the 30th September, 2014
INCOME-TAX
8.0. 2556(E).— In exercise of the powers conferred by section 133C read with 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.(1) These rules may be called the Income-tax (10 Amendment) Rules, 2014.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Income-tax Rules, 1962 (hereinafter referred to as the said rules), after rule 12C, the following rule shal! be inserted, namely:-
“Prescribed authority under section 133C
12D. Pia. pencibed sutharty mnder. section 133C shall be the Principal Director Genera! or Director eral 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 Income-tax or the Director of Income-tax to whom the Central Board of Direct Taxes may authorise to act as prescribed authority for the purposes of section 133C."
[Notification No. 48/2014/ F.No.142/8/2014-TPL]
ARJU GARODIA, Under Secy,
Note.- The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii) vide notification number $.0.969(E), dated the 26th March, 1962 and last amended by Income-tax (9th Amendment) Rules,
2014 vide notification No. $.O. 2487(E) dated 24th September, 2014.
Printed by the Manager, Government of India Pres, Ring Road, Mayapur, New Delti-110068 SS
and Published by the Controller of Publications, Delhi-1 10054.