**Summary:**
This notification, S.O. 3304(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, and dated September 25, 2020, pertains to Income Tax regulations. It authorizes the Assistant Commissioner/Deputy Commissioner of Income Tax, National e-Assessment Centre, Delhi, to act as the Prescribed Income Tax Authority under subsection (2) of Section 143 of the Income-tax Act, 1961. This authorization applies to returns furnished under Section 139 or in response to a notice issued under subsection (1) of Section 142 of the said Act, specifically for the issuance of notices under subsection (2) of Section 143 of the Act. The notification, numbered 79/2020 and filed under F. No.187/2/2019-IT(AI), came into effect on August 13, 2020. The issuing authority is Gulzar Ahmad Wani, Under Secretary.
Key Entities Referenced
Ministry of Finance: A department of the Government of India responsible for financial matters.
Department of Revenue: A department under the Ministry of Finance responsible for tax collection.
Central Board of Direct Taxes: A statutory authority functioning under the Department of Revenue in the Ministry of Finance.
Income-tax Act, 1961: A law enacted in 1961 governing income tax in India.
Income-tax Rules, 1962: Rules framed under the Income-tax Act, 1961, providing detailed procedures for income tax matters.
National e-Assessment Centre: An entity with headquarters in Delhi, responsible for e-assessment of income tax returns.
Delhi: The location of the headquarters of the National e-Assessment Centre.
Gulzar Ahmad Wani: Under Secretary.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-25092020-221966
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CG-DL-E-25092020-221966
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 2953] नई दिल्ली, िुििार, जसतम्ब र 25, 2020/आजि न 3, 1942
No. 2953] NEW DELHI, FRIDAY, SEPTEMBER 25, 2020/ASVINA 3, 1942
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केन्द्रीय प्रत्यक्ष कर बोड)ड
अजधसचू ना
नई दिल् ली, 25 जसतम्बर, 2020
(आयकर)
का.आ. 3304(अ).—आयकर जनयमािली, 1962 के जनयम 12ड़ के साथ पठित आयकर अजधजनयम, 1961 (1961 का
43) की धारा 143 की उपधारा (2) के अन्द्तगतड प्रित्त िजियों के प्रयोग में केन्द्रीय प्रत्यक्ष कर बोड डएतद्द्वारा अजधजनयम की धारा
143 की उपधारा (2) के प्रयोिनाथड अथिा धारा 139 के अन्द्तगतड प्रस्ट्ततु की गई जििरजणयों के संबंध में अथिा उि अजधजनयम
की धारा 142 की उपधारा (1) के अन्द्तगडत िारी नोठिस की प्रजतदिया में सहायक आयकर आयुि/उपआयुि आयकर (राष्ट्रीय ई-
मूल्यांकन केन्द्र) के उि अजधजनयम की धारा 143 की उपधारा (2) के अन्द्तगडत नोठिस के िारी दकए िाने के प्रयोिनाथड दिल्ली म ें
अपना मख्ु यालय रखते हुए जिजनर्िष्टड आयकर प्राजधकारी के रूप में कायड करने के जलए प्राजधकृत करता ह।ै
2. यह अजधसचू ना 13 अगस्ट्त, 2020 से प्रभािी होगी।
[अजधसूचना स.ं 79 /2020 फा. सं. 187/2/2019-आईिीए-I]
गुलिार अहमि िानी, अिर सजचि
व्याख्यात्मक ज्ञापन
यह प्रमाजणत दकया िाता ह ै दक इस अजधसूचना को लागू दकए िाने से दकसी भी व्यजि पर प्रजतकूल प्रभाि नहीं पड़ ़़
रहा ह।ै
4505 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 25th September, 2020
(INCOME-TAX)
S.O. 3304(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, the Central Board of Direct Taxes
hereby authorises the Assistant Commissioner/Deputy Commissioner of Income-tax (National e-Assessment Centre)
having his headquarters at Delhi, to act as the Prescribed Income-tax Authority for the purpose of sub-section (2) of
section 143 of the Act, in respect of returns furnished under section 139 or in response to a notice issued under sub-
section (1) of section 142 of the said Act, for the purpose of issuance of notice under sub section (2) of section 143 of
the said Act.
2. This notification shall come into force from 13th August 2020.
[Notification No. 79/2020, F. No.187/2/2019-ITA-I]
GULZAR AHMAD WANI, Under Secy.
Explanatory Memorandum
It is certified that no person is being adversely by giving retrospective effect to this notification
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.