**Policy Summary:**
This notification, S.O. 3279(E), issued by the Central Board of Direct Taxes, Ministry of Finance, Department of Revenue, on September 13, 2019, authorizes the Assistant Commissioner of Income-tax (e-Verification), headquartered in Delhi, to act as the prescribed Income-tax Authority. This authorization is specifically for the purpose of subsection (2) of Section 143 of the Income-tax Act, 1961 (43 of 1961). The authority extends to returns furnished under Section 139 or in response to a notice under subsection (1) of Section 142 of the said Act during the financial year commencing on April 1, 2018. The notification pertains to the issuance of notices under subsection (2) of Section 143 of the Income-tax Act, 1961. This notification takes effect from the date of its publication in the Official Gazette. The notification number is 65/2019, F. No.187/2/2019-ITA-I. PRAJNA PARAMITA, Director, is the contact person.
Key Entities Referenced
Ministry of Finance: A department of the Government of India responsible for financial matters.
Central Board of Direct Taxes: A statutory authority functioning under the Department of Revenue, Ministry of Finance, Government of India. It provides inputs for policy and planning of direct taxes in India.
Income-tax Act, 1961: An act of the Parliament of India enacted in 1961 that governs the income tax in India.
Income-tax Rules, 1962: The rules framed under the Income-tax Act, 1961, providing detailed procedures for implementing the Act's provisions.
Assistant Commissioner of Income-tax e-Verification: An Income-tax Authority responsible for e-verification with headquarter at Delhi.
Delhi: The city where the Assistant Commissioner of Income-tax e-Verification has its headquarters.
Section 143 of the Income-tax Act, 1961: A section of the Income-tax Act, 1961 pertaining to assessment.
Section 139 of the Income-tax Act, 1961: A section of the Income-tax Act, 1961 pertaining to return of income.
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[अिधसूचना स.ं 65/2019/फा. सं. 187/02/2019-आईटीए-I]
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4751 GI/2019 (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 13th September, 2019
(INCOME-TAX)
S.O. 3279(E).—In pursuance of the powers conferred by sub-section (1) and (2) of section 120 and
sub-section (2) of Section 143 of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as said Act),
read with rule 12E of the Income-tax Rules, 1962, the Central Board of Direct Taxes hereby authorises that
the Assistant Commissioner of Income-tax (e-Verification), having headquarter at Delhi, to act as prescribed
Income-tax Authority for the purpose of sub-section (2) of section 143 of the said Act, in respect of returns
furnished under section 139 or in response to a notice under sub-section (1) of section 142 of the said Act
during the financial year commencing on 1st day of April, 2018 for the purposes of issuance of notice under
sub-section (2) of section 143 of the said Act.
2. This notification shall come into force from the date of its publication in the Official Gazette.
[Notification No. 65/2019/F. No.187/2/2019-ITA-I]
PRAJNA PARAMITA, Director
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.