Notification No. 56/2022 [F.No. 225/91/2022/ITA-II]

What it does

Under sub-section (2) of section 143 of the Income-tax Act, 1961 read with rule 12E of the Income-tax Rules, 1962, and in supersession of Notification No. 25/2021 dated 31 March 2021, the Central Board of Direct Taxes authorises the Assistant Commissioner of Income-tax or Deputy Commissioner of Income-tax (International Taxation), Circle-1(1)(1), Delhi to act as the 'Prescribed Income-tax Authority' for the issue of a notice under section 143(2). The notification comes into force from the date of its publication in the Official Gazette.

Who it reaches

assessees selected for scrutiny in the international taxation charge
the Assistant or Deputy Commissioner (International Taxation), Circle-1(1)(1), Delhi
officers issuing section 143(2) notices
representatives challenging the authority that issued such a notice

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.3	s.3
s.143	s.270

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA PART II SECTION 3 SUBSECTION (ii) EXTRAORDINARY]

Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes

NOTIFICATION
(Income-tax)

New Delhi, the 28th May, 2022

S.O. (E).- In exercise of powers conferred under sub-section (2) of section 143 of Income-tax Act, 1961 (43 of 1961) (the Act) read with Rule 12E of the Income-tax Rules, 1962, and in supersession of Notification No. 25/2021/F. NO. 187/31/2020-ITA-I dated 31.03.2021, the Central Board of Direct Taxes hereby authorises the Assistant Commissioner of Income Tax/ Deputy Commissioner of Income Tax (International Taxation), Circle -I(I)(I), Delhi to act as the 'Prescribed Income-tax Authority' for the purpose of issuance of notice under subsection (2) of section 143 of the Act.

2. This Notification shall come into force from the date of publication in the Official Gazette.

(Notification No.56/2022)
F.No.225/91/2022/ITA-II

(Ravinder Maini)
Director

What it changes

The rule numbers are the 1962 Rules’ own, as the notification names them. The right-hand column is the department’s own mapping into the Income-tax Rules, 2026, which renumbered nearly everything.

Rule of the 1962 Rules	Now, in the 2026 Rules
Rule 12E	rule 175

From when

the date of its publication in the Official Gazette.

What to watch

It comes into force from the date of its publication in the Official Gazette.
It supersedes Notification No. 25/2021 dated 31 March 2021, so the earlier authorisation ceases.
The authorisation is only for the issue of the notice under section 143(2) as the prescribed authority under rule 12E; it does not by itself confer assessment jurisdiction.
The scanned copy carries a blank gazette number, 'S.O. (E)', so the published number should be verified.

Where you meet it

On receipt of a scrutiny notice under section 143(2), where the competence of the authority issuing it is in question.

What it names

Rules it names. Rule 12E of the Income-tax Rules, 1962. The 1962 Rules were replaced by the Income-tax Rules, 2026, which renumbered nearly everything: a rule number quoted here almost never means the same rule today.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No. 94/2026 [F. No. 370142/24/2026-TPL] / G.S.R. 646(E) : Income-tax (Second Amendment) Rules, 2026 : Amendment of rule 157 of the Income tax Rules, 2026 to align the definition of the specified fund with rule 114AAB of the Income tax Rules, 1962 — Ministry of Finance 21 July 2026
Notification No. 64 — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 7 16 April 2026
Notification No. 63/2026 [F. No. 370142/13/2026-TPL]/ GSR 268(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 10 April 2026
Notification No. 62/2026 [F. No. 370142/10/2026-TPL]/ GSR 267(E) — Ministry of Finance 10 April 2026
Notification No. 61/2026 [F. No. 370142/9/2026-TPL] / GSR 266(E) — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 10 April 2026
Notification No. 60/2026 [F. No. 370142/8/2026-TPL]/ GSR 265(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 10 April 2026

← Notification No. 58/2022 [F.No.300196/12/2021-ITA-I] / SO 2501(E) · Notification No. 54/2022 [F. No. 370142/51/2020-TPL(Part III)] / SO 2425(E) →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.

What this is