Section 170: Prescribed income-tax authority under section 268(3) for issue of notice under sub-section (1) thereof
Prescribed income-tax authority under section 268(3) for issue of notice under sub-section (1) thereof.
170. The prescribed income-tax authority under section 268(3), for issue of notice under sub-section (1) of the said section, shall be an income-tax authority not below the rank of Income-tax Officer who has been authorised by the Central Board of Direct Taxes to act as such authority for the purposes of section 268(3).
Source: official text of Income-tax Rules, 2026 as published on India Code (PDF). All sections of Income-tax Rules, 2026.