Rules 2026s.259

Rule 156 of the Income-tax Rules, 2026

Rule 156 — Prescribed income-tax authority under section 259. Made under s.259 of the Income-tax Act, 2025.

Where this rule sits

Rule 156 gives effect to Section 259 of the Income-tax Act, 2025. A rule cannot go beyond the section it serves: where the two seem to differ, the section governs.

← Rule 155 · Rule 157 →

What this rule does

The rule prescribes the income-tax authority for the purposes of section 259. That authority is 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.

Why it is there

Section 259 speaks of a prescribed income-tax authority and leaves the identification to the rules. The rule fixes a floor of rank and adds a separate requirement of authorisation by the Board, so the function cannot be exercised merely because an officer holds the rank.

Who it applies to

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 for the purposes of section 259
A person dealing with an authority acting under section 259

The figures, and what each one turns on

Read the condition in the same row. A figure quoted without it is a wrong answer with a citation attached.

What	Figure	The condition on it	Where
Minimum rank of the prescribed authority	Not below the rank of Assistant Commissioner of Income-tax	The officer must also have been authorised by the Central Board of Direct Taxes to act as such authority for the purposes of section 259	Rule 156

What this means in practice

Two conditions must hold together. Rank alone does not make an officer the prescribed authority, and neither does an authorisation given to an officer below the rank of Assistant Commissioner of Income-tax. The rule fixes a floor rather than a single designation, so an officer of higher rank who is authorised also qualifies. Which of them in fact holds the authorisation is a matter of the Board's order, not of this rule.

Where you meet this rule

In any communication or action taken under section 259, where the officer's rank and the Board's authorisation are what identify him as the prescribed authority.

The words themselves

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 156, Income-tax Rules, 2026.

What people get wrong

Treating any officer of or above the rank of Assistant Commissioner of Income-tax as the prescribed authority. Authorisation by the Central Board of Direct Taxes is a separate requirement.
Reading the rank as fixed at Assistant Commissioner of Income-tax. The rule sets a floor — not below that rank — so a senior authorised officer also qualifies.
Looking in the rule for the identity of the officer. The rule prescribes the qualification; the actual authorisation comes from the Board.

What this page does not tell you. It does not reproduce the rule. Everything above was written from the rule’s own text as the Income Tax Department publishes it — the text is here. A rule is subordinate legislation: it prescribes the method, the form or the period, and it cannot enlarge the charge the section imposes. Where a figure matters, read the sub-rule it comes from.