Rule 12D — the law in short
What the courts have decided on section Rule 12D, in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.
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s.133C and Rule 12D - the electronic route to calling for information
CBDT Circulars & InstructionsCuts both waysNo later treatment found
A notice has arrived from a centralised unit under s.133C rather than from my Assessing Officer under s.133(6). What is it, and who can issue it?
Section 133C lets a prescribed income-tax authority issue a notice, for the purpose of verifying information already in its possession about a person, requiring that person to furnish information or documents verified in the manner specified. Rule 12D prescribes that authority as an income-tax authority not below the rank of Assistant Commissioner of Income-tax authorised by the Board to act as such. What comes back is processed and used under the scheme notified under s.133C(3) or under s.135A.
Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.
