Section 156 of Income-tax Rules, 2026 – Prescribed income-tax authority under section 259

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Section 156: Prescribed income-tax authority under section 259

Prescribed income-tax authority under section 259.

156. The prescribed income-tax authority under section 259 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.

Source: official text of Income-tax Rules, 2026 as published on India Code (PDF). All sections of Income-tax Rules, 2026.

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